http://www.legislation.gov.uk/uksi/1995/3177/contents/made

The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1995

Business rates

King's Printer of Acts of Parliament

2016-05-26

RATING AND VALUATION

Under Part III of Schedule 12 to the Local Government Finance Act 1992, Scottish local authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Payments in respect of a provisional amount of the contribution are made during the financial year, final calculations and payments being made after the year ends. These Regulations amend, as regards financial year 1996-97 and subsequent financial years, the rules for the calculation of payments contained in the Non-Domestic Rating Contributions (Scotland) Regulations 1992.