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Damages Act 1996

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Changes over time for: Cross Heading: Returns-based assessment

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Version Superseded: 01/07/2024

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Point in time view as at 01/07/2019.

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Damages Act 1996, Cross Heading: Returns-based assessment is up to date with all changes known to be in force on or before 06 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F1Returns-based assessmentS.

Textual Amendments

7(1)The basis on which the rate-assessor is to make a rate determination in a review under paragraph 1(1) or 2(1) is as narrated in sub-paragraph (2).S.

(2)A rate of return should reflect the return that could reasonably be expected to be achieved by a person who invests—

(a)in the notional portfolio, and

(b)for a period of 30 years.

(3)This is without prejudice to paragraphs 10 and 20 (with paragraph 10 to be met before paragraph 20 is met).

(4)For the notional portfolio, see the table in paragraph 12(3).

8S.The Scottish Ministers may by regulations modify a period mentioned in paragraph 7(2).

9(1)Allowance must be made by the rate-assessor for the impact of inflation on the value of the return or investment to which paragraph 7(2) relates.S.

(2)The impact of inflation is to be allowed for by reference to, whether indicating an upward or downward trend—

(a)the retail prices index within the meaning of section 833(2) of the Income and Corporation Taxes Act 1988, or

(b)some published information relating to costs, earnings or other monetary factors as is, for use instead of the retail prices index, prescribed in regulations made by the Scottish Ministers.]

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