{
  "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/regulation-6",
  "json_url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-regulations-1990/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Payment of interest—special cases",
  "text": "(1) This regulation applies where a valuation officer—\n(a) within 28 days of the making by a tribunal of a decision in consequence of which an order requiring the alteration of a list is made, makes an application under regulation 44(1) of the Alteration and Appeals Regulations in respect of the decision; or\n(b) appeals under regulation 45(1) of those Regulations against any such decision or order.\n(2) The amount of any entitlement under regulation 3 in a case to which this regulation applies shall be calculated by aggregating—\n(a) the amount determined, in accordance with regulation 5, in relation to the period beginning on the effective date and ending on the day before that on which a repayment is made in consequence of the alteration pursuant to the decision or order by virtue of which the provisions of this regulation apply; and\n(b) the aggregate of the amounts determined, in respect of the period commencing on the day on which a repayment is made as mentioned in sub-paragraph (a) and ending immediately before the final adjustment day, in accordance with paragraph (3).\n(3) Amounts shall be determined, for the purposes of paragraph (2)(b)—\n(a) in the case of each whole year, by applying to the amount referred to in paragraph (2)(a) the appropriate rate; and\n(b) in respect of any period less than a whole year, in accordance with the formula—\n(H×I×r)(C×100) where—\nC and r have the same meaning as in regulation 5;\nH is the amount referred to in paragraph (2)(a); and\nI is the number of days in the period in question.\n(4) In this regulation “the final adjustment day” means the day on which the amount of any entitlement under regulation 3 is paid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "wsi/2023/350",
      "affecting_title": "The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1904/regulation/6",
    "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."
}