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The Non-Domestic Rating Contributions (Scotland) Regulations 1996

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Repayments as a result of a recalculation

7.—(1) Where regulation 6 applies as regards an authority for a year, the Secretary of State shall repay to the authority at such time as he decides the amount calculated in accordance with paragraph (2) below.

(2) The amount is the difference between–

(a)the total of the amounts paid by the authority to the Secretary of State, under paragraph 11(4) of Schedule 12 to the Act, on relevant days preceding the day on which the calculation referred to in regulation 6 was made; and

(b)the amount calculated in accordance with the formula–

where–

  • A is the amount being treated as the provisional amount for the authority under regulation 6;

  • B is the provisional amount having effect for the authority immediately prior to application of that regulation; and

  • C is the total of the amounts directed by the Secretary of State to be paid by the authority, under paragraph 11(4) of Schedule 12 to the Act, on relevant days preceding the day on which the calculation referred to in regulation 6 was made.

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