{
  "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-amendment-regulations-1991/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-amendment-regulations-1991/note.json",
  "legislation": "uksi/1991/2111",
  "legislation_title": "The Non-Domestic Rating (Payment of Interest) (Amendment) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-amendment-regulations-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Non-Domestic Rating (Payment of Interest) Regulations 1990, which deal with entitlement to and calculation of interest on sums overpaid by way of non-domestic rates.\nThe principal changes are:\n(1) to deal with interest on the amount finally determined after a review of, or appeal against, the decision of a valuation and community charge tribunal (regulation 3(5));\n(2) to amend the method of determining the appropriate rate of interest (regulation 4); and\n(3) to amend the formula by reference to which the amount of interest is calculated (regulation 5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2111/note",
    "retrieved_at": "2026-10-29T14:37:49.337021+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}