{
  "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-scotland-regulations-1992",
  "json_url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-scotland-regulations-1992.json",
  "id": "uksi/1992/2184",
  "title": "The Non-Domestic Rating (Payment of Interest) (Scotland) Regulations 1992",
  "short_title": "Non-Domestic Rating (Payment of Interest) 1992",
  "long_title": "These Regulations provide for the payment of interest in certain cases where a rating authority in Scotland makes, or has since 1st April 1990 made, a repayment of rates, following on an overpayment in error or in consequence of the entry on to a valuation roll of a valuation which has subsequently been reduced.",
  "citation": "S.I. 1992/2184",
  "type": "uksi",
  "year": "1992",
  "number": "2184",
  "version": "current",
  "date": "1992-09-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 9,
  "provisions": [
    {
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      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-scotland-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": "1",
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      "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-scotland-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "Calculation of interest — repayment on or after 1st October 1992",
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      "extent": null,
      "status": null,
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    },
    {
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      "heading": "Calculation of interest — repayment after 1st August 1991 and before 1st October 1992",
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-scotland-regulations-1992/regulation-5",
      "extent": null,
      "status": null,
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    },
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      "heading": "Calculation of interest — repayment on or before 1st August 1991",
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      "extent": null,
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    },
    {
      "path": "regulation/7",
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      "heading": "Recovery of interest",
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      "extent": null,
      "status": null,
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    },
    {
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      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-scotland-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-scotland-regulations-1992/note",
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    }
  ],
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  "outstanding_effects": [
    {
      "type": "rev in pt",
      "affected_provisions": "reg 3",
      "affecting": "ssi/2009/76",
      "affecting_title": "The Non-Domestic Rating (Payment of Interest) (Scotland) Amendment Regulations 2009",
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    },
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      "affecting_provisions": "regs 2, 3"
    },
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      "type": "words revoked",
      "affected_provisions": "reg. 4(3)(a)",
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      "affecting_title": "The Bank of England Act 1998 (Consequential Amendments of Subordinate Legislation) Order 1998",
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    },
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      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001",
      "affecting_provisions": "art. 241(2)(b)"
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      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001",
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      "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. 241(2)(b)"
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  ],
  "made_under": [
    {
      "id": "ukpga/1975/30",
      "title": "Local Government (Scotland) Act 1975",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2184",
    "retrieved_at": "2026-10-29T14:16:12.776721+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."
}