{
  "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/regulation-2",
  "json_url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations, except where the context otherwise requires—\n“the Act” means the Local Government Finance Act 1988;\n“the Alteration and Appeals Regulations” means the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1990;\n“the Central Lists Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989;\n“the Local Lists Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989;\n“alteration” has the same meaning as it has in the same context in the Alteration and Appeals Regulations;\n“effective date” means the date entered in the relevant list in accordance with the Alteration and Appeals Regulations;\n“liability”, in relation to a person, means—\n(a) his liability under section 43 or 45 of the Act in relation to the hereditament in question; or\n(b) his liability under section 54 of the Act;\n“overpayment” means any amount by which the total sums paid in the relevant period and in any earlier relevant period in or towards the discharge of a person’s liability as it was established at the time of the payment (whether for that or any such earlier period) exceeds his total liability (as established in consequence of the alteration) for the years in which those periods fall, disregarding, where the person has paid an amount in an earlier relevant period which exceeded his liability (as established as a consequence of the alteration) for the year in which that period fell, the excess;\n“repayment” means the payment or credit of an amount which falls to be repaid or credited pursuant to—\n(a) regulation 8(4) or (5)(b), 9(4) or 24(4) of, or paragraph 6(4) or 7(5) of Schedule 1 to, the Local Lists Regulations;\n(b) regulation 8(4) or (5)(b) or 9(4) of, or paragraph 6(4) or 7(5) of the Schedule to, the Central Lists Regulations;\n(c) any provision of an agreement under regulation 7(3) of the Central Lists Regulations or the Local Lists Regulations to the like effect as any of those referred to in sub-paragraphs (a) and (b) above;\n“repayment day” means the day on which a repayment is made;\n“tribunal” means a valuation and community charge tribunal established by regulations under Schedule 11 to the Act;\n“year” means chargeable financial year; and\n“year of effective alteration” means the year in which the effective date of an alteration falls.\n(2) For the purposes of these Regulations—\n(a) (i) the period commencing on 1 April of the year in which the repayment day falls and ending with the day immediately before that day is a relevant period if the person’s liability subsists for the whole of that period;\n(ii) where the person’s liability subsists only for part of the period commencing and ending as mentioned in sub-paragraph (i), that part is a relevant period;\n(iii) any other complete year within the period beginning with the first day of the year of effective alteration and ending on the day immediately preceding the repayment day is a relevant period if the person’s liability subsists for the whole of that year; and\n(iv) where the person’s liability subsists only for a part of such a year, that part is a relevant period; and\n(b) (i) any complete year within the period beginning with the day after the end of the relevant period and ending on the day immediately preceding the repayment day; and\n(ii) any remaining part of any other year within the period beginning and ending as aforesaid,\nare each subsequent periods in relation to that relevant period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1990/582; a relevant amending instrument is S.I. 1990/1822."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1989/2260."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1989/1058."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "By virtue of regulation 11 of S.I. 1989/2260, paragraph (4) of regulation 24 has effect as if the reference in that paragraph to Part II included a reference to the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989."
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1991/2111",
      "affecting_title": "The Non-Domestic Rating (Payment of Interest) (Amendment) Regulations 1991"
    },
    {
      "type": "words substituted",
      "affecting": "wsi/2005/758",
      "affecting_title": "The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2011/255",
      "affecting_title": "The Non-Domestic Rating and Business Rate Supplements (England) (Amendment) Regulations 2011"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2011/255",
      "affecting_title": "The Non-Domestic Rating and Business Rate Supplements (England) (Amendment) Regulations 2011"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/659",
      "affecting_title": "The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1904/regulation/2",
    "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."
}