# The Non-Domestic Rating (Payment of Interest) (Amendment) Regulations 1991, Note: Explanatory note


(This note is not part of the Regulations)
These 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.
The principal changes are:
(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));
(2) to amend the method of determining the appropriate rate of interest (regulation 4); and
(3) to amend the formula by reference to which the amount of interest is calculated (regulation 5).

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Source: https://www.legislation.gov.uk/uksi/1991/2111/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-payment-of-interest-amendment-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.