{
  "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/note.json",
  "legislation": "uksi/1990/1904",
  "legislation_title": "The Non-Domestic Rating (Payment of Interest) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nRegulation 3 prescribes the circumstances in which interest is payable and, in certain cases, the time at which payment is to be made.\nRegulation 4 provides how rates of interest are to be determined. Regulation 5 specifies the way in which interest is to be calculated except where regulation 6 applies.\nRegulation 6 makes special provision for certain cases in which a valuation officer applies to a valuation and community charge tribunal or appeals to the Lands Tribunal in respect of a decision or order requiring the alteration of a local or central non-domestic rating list.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1904/note",
    "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."
}