{
  "url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-scotland-regulations-1992/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-scotland-regulations-1992/note.json",
  "legislation": "uksi/1992/2184",
  "legislation_title": "The Non-Domestic Rating (Payment of Interest) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-payment-of-interest-scotland-regulations-1992",
  "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 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.\nRegulation 3 prescribes the circumstances in which interest is payable. Regulations 4 to 6 provide rules for calculating the amount of interest payable, depending on when the repayment in question was made. Regulation 7 enables a rating authority to recover interest paid in cases where they are recovering the principal sum which gave rise to that interest.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2184/note",
    "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."
}