{
  "url": "https://openlegislation.uk/rates-payment-of-interest-amendment-regulations-northern-ireland-2010/note",
  "json_url": "https://openlegislation.uk/rates-payment-of-interest-amendment-regulations-northern-ireland-2010/note.json",
  "legislation": "nisr/2010/38",
  "legislation_title": "The Rates (Payment of Interest) (Amendment) Regulations (Northern Ireland) 2010",
  "legislation_url": "https://openlegislation.uk/rates-payment-of-interest-amendment-regulations-northern-ireland-2010",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Rates (Payment of Interest) Regulations (Northern Ireland) 2007 (“the 2007 Regulations”) provide, subject to exceptions, for the payment of interest where the Department of Finance and Personnel repays an amount paid on account of a rate or credits such an amount against a subsequent liability to rates.\nThese Regulations amend the 2007 Regulations—\n(a) by providing for interest to be payable on the repayment of any overpayment under an agreement for the deferred payment of rates; and\n(b) by providing that no interest shall be payable where repayments or credits are made under Article 30D of the Rates (Northern Ireland) Order 1977 (energy efficiency).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2010/38/note",
    "retrieved_at": "2026-10-29T01:28:46.573090+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."
}