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The Non-Domestic Rating Contributions (Scotland) Regulations 1992
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Deductions from gross amount
7. The amounts which—
(a)as amounts paid or payable to the authority in respect of non-domestic rates for a preceding year were taken into account by the authority in the calculation made under paragraph 11(5) of Schedule 12 to the Act for that year;
(b)have since been repaid or are now repayable by the authority; and
(c)have not been taken into account by the authority as amounts described in this paragraph in the calculation made for a preceding year under paragraph 11(5) of Schedule 12 to the Act.
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