
1 

(1) These Regulations may be cited as the Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999 and shall come into force on 31st December 1999.
(2) These Regulations shall not apply in respect of any financial year beginning prior to 1st April 2000.
(3) In these Regulations, “the principal Regulations” means the Non-Domestic Rating Contributions (Scotland) Regulations 1996.
2 
For paragraph 2 of Schedule 1 to the principal Regulations there shall be substituted–“
2 
The amounts paid or payable to the authority in respect of non-domestic rates for the relevant year without taking into account–
(a) any apportionment carried out by the assessor under section 24A(1) of the 1966 Act;
(b) any remission granted by the authority under section 25A of that Act;
(c) any reduction or remission granted by the authority under section 4(5) of the 1962 Act; or
(d) any reduction or remission granted by the authority under paragraph 4 of Schedule 2 to the 1997 Act.”.
3 
In paragraph 7 of Schedule 1 to the principal Regulations–
(a) for sub-paragraph (a) there shall be substituted–“
(a) are payable to the authority in respect of non-domestic rates for–
(i) a preceding year commencing after 31st March 1993 and ending before 1st April 1999; or
(ii) the period beginning with 1st April 1999 and ending with 30th June 1999;”; and
(b) in sub-paragraph (c), after the words “in this paragraph” there shall be inserted the words “or in paragraph 7A”.
4 
After paragraph 7 of Schedule 1 to the principal Regulations, there shall be inserted the following paragraph:–“
7A 
The amounts which–
(a) are payable to the authority in respect of non-domestic rates for
(i) the relevant year;
(ii) a preceding year commencing after 31st March 2000; or
(iii) the period beginning with 1st July 1999 and ending with 31st March 2000;
(b) in the opinion of the authority are bad debts which should be written off or are doubtful debts for which provision should be made; and
(c) have not been taken into account as amounts described in this paragraph or in paragraph 7 in a calculation made under paragraph 11(5) of Schedule 12 to the Act for a preceding year.”.
5 
In paragraph 8 of Schedule 1 to the principal Regulations–
(a) for sub-paragraph (a) there shall be substituted–“
(a) as amounts paid or payable to the authority or to an old authority in respect of non-domestic rates for–
(i) a preceding year commencing after 31st March 1993 and ending before 1st April 1999; or
(ii) the period beginning with 1st April 1999 and ending with 30th June 1999;
were taken into account by the authority in question in a previous calculation made under paragraph 11(5) of Schedule 12 to the Act;”; and
(b) in sub-paragraph (c), after the words “in this paragraph” there shall be inserted the words “or in paragraph 8A”.
6 
After paragraph 8 of Schedule 1 to the principal Regulations, there shall be inserted the following paragraph:–“
8A 
The amounts which–
(a) as amounts paid or payable to the authority in respect of non-domestic rates for–
(i) a preceding year commencing after 31st March 2000; or
(ii) the period beginning with 1st July 1999 and ending with 31st March 2000;
were taken into account by the authority in question in a previous calculation made under paragraph 11(5) of Schedule 12 to the Act;
(b) have since been repaid or are now repayable by the authority; and
(c) have not been taken into account as amounts described in this paragraph or in paragraph 8 in a calculation made for a preceding year under paragraph 11(5) of Schedule 12 to the Act.”.
JACK McCONNELL
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
24th November 1999