{
  "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990",
  "json_url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990.json",
  "id": "uksi/1990/1904",
  "title": "The Non-Domestic Rating (Payment of Interest) Regulations 1990",
  "short_title": "Non-Domestic Rating (Payment of Interest) 1990",
  "long_title": "These Regulations provide for the payment of interest in certain cases in which, in consequence of an alteration to a valuation list compiled under Part III of the Local Government Finance Act 1988 (non-domestic rating), an amount falls to be repaid or credited by a charging authority or the Secretary of State.",
  "citation": "S.I. 1990/1904",
  "type": "uksi",
  "year": "1990",
  "number": "1904",
  "version": "current",
  "date": "1990-09-18",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 20,
  "provisions": [
    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/regulation-1",
      "extent": null,
      "status": null,
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    },
    {
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Entitlement to interest",
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Rates of interest",
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amount of payment",
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Payment of interest—special cases",
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/note",
      "extent": null,
      "status": null,
      "parent": null
    }
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  "has_text": true,
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      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 424654,
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/pdf/uksi_19901904_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1990/1904/pdfs/uksi_19901904_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "reg. 4(1)",
      "affecting": "uksi/1991/2111",
      "affecting_title": "The Non-Domestic Rating (Payment of Interest) (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 5(a)(b) defn(s)",
      "affecting": "uksi/1991/2111",
      "affecting_title": "The Non-Domestic Rating (Payment of Interest) (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "replaced",
      "affected_provisions": "reg. 4(2)",
      "affecting": "uksi/1991/2111",
      "affecting_title": "The Non-Domestic Rating (Payment of Interest) (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/1991/2111",
      "affecting_title": "The Non-Domestic Rating (Payment of Interest) (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg.3",
      "affecting": "uksi/1992/1515",
      "affecting_title": "The Non-Domestic Rating (Payment of Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.3(2A)",
      "affecting": "uksi/1993/1495",
      "affecting_title": "The Non-Domestic Rating (Payment of Interest) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3",
      "affecting": "uksi/1993/616",
      "affecting_title": "The Local Government Finance (Repeals, Savings and Consequential Amendments) Order 1993",
      "affecting_provisions": "Sch. 2 Pt. 2"
    },
    {
      "type": "words revoked",
      "affected_provisions": "reg. 4(2)(b)(i)",
      "affecting": "uksi/1998/1129",
      "affecting_title": "The Bank of England Act 1998 (Consequential Amendments of Subordinate Legislation) Order 1998",
      "affecting_provisions": "art. 3 Sch. 2"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 4(3)",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001",
      "affecting_provisions": "art. 412(3)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 4(4)",
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      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001",
      "affecting_provisions": "art. 412(4)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(2)(c)",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001",
      "affecting_provisions": "art. 412(2)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 4(2)(b)",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001",
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2005/659",
      "affecting_title": "The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005",
      "affecting_provisions": "reg. 43(2)"
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 3(5)(b)",
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      "affecting_title": "The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009",
      "affecting_provisions": "Sch. 2 para. 37"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3(4)",
      "affecting": "uksi/2009/1307",
      "affecting_title": "The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009",
      "affecting_provisions": "Sch. 2 para. 37"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2011/255",
      "affecting_title": "The Non-Domestic Rating and Business Rate Supplements (England) (Amendment) Regulations 2011",
      "affecting_provisions": "reg. 2(2)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 2(1)(a)",
      "affecting": "uksi/2011/255",
      "affecting_title": "The Non-Domestic Rating and Business Rate Supplements (England) (Amendment) Regulations 2011",
      "affecting_provisions": "reg. 2(2)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "wsi/2005/758",
      "affecting_title": "The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005",
      "affecting_provisions": "reg. 43(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3(7)(b)(i)",
      "affecting": "wsi/2023/350",
      "affecting_title": "The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023",
      "affecting_provisions": "reg. 62(3)"
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    {
      "type": "inserted",
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      "affecting_title": "The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023",
      "affecting_provisions": "reg. 62(2)"
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  ],
  "made_under": [
    {
      "id": "ukpga/1988/41",
      "title": "Local Government Finance Act 1988",
      "url": "https://openlegislation.uk/local-government-finance-act-1988",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1904",
    "retrieved_at": "2026-10-29T15:04:37.153741+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."
}