Regulation 2 Amendment of Regulations
Regulation 3 (entitlement to interest) of the Non-Domestic Rating (Payment of Interest) Regulations 1990f1 is amended—
(a)
in paragraph (1) by the substitution for the words “subject to paragraph (2) ”of the words “subject to paragraphs (2) and (2A)”; and
(b)
by the insertion, after paragraph (2), of the following paragraph—
“(2A)Where a repayment falls to be made in accordance with the Central Lists Regulations, paragraph (1) does not apply insofar as the relevant alteration is made in consequence of the Non-Domestic Rating Act 1992.”.