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The Non-Domestic Rating Contributions (England) Regulations 1992

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Deductions from gross amount

7.  The amount which is the total of—

(a)the amounts of interest which have become payable by the authority in the financial year to which the relevant calculation relates or in a preceding year, in accordance with regulations made under section 55 of, or paragraph 2(2A) of Schedule 9 to, the Act(1) and which have not been taken into account by the authority for the purposes of this paragraph or paragraph 9 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year; less

(b)any such amounts which have been taken into account by the authority in a calculation made for a preceding year but which—

(i)would not have been so taken into account on the basis of the information before the person making the relevant calculation; and

(ii)have not been taken into account for the purposes of this sub-paragraph in a calculation for a preceding year.

(1)

Section 55 of the Act was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 30 and by the Local Government Finance Act 1992, Schedule 10, paragraph 1 and Schedule 13, paragraph 67. Paragraph 2(2A) of Schedule 9 to the Act was inserted by the Local Government and Housing Act 1989, Schedule 5, paragraph 44.

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