
1 

(1) This Order may be cited as the Local Government (Interest on Repayments of Rates) (Scotland) Order 1991 and shall come into force on 1st August 1991.
(2) In this Order, “the Act” means the Local Government (Scotland) Act 1975.
2 
The limit prescribed for the purposes of subsection (1) of section 9A of the Act, and of that subsection as read with subsection (4) of that section, shall be £5.
3 
The rate of interest prescribed in respect of repayments by a rating authority in the circumstances referred to in subsections (1) and (4) of section 9A of the Act shall, in respect of any period after 31st July 1991, be 12% per annum.
Allan Stewart
Parliamentary Under Secretary of State Scottish Office
St Andrew’s House,
Edinburgh
26th July 1991