The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1993
Under Part III of Schedule 12 to the Local Government Finance Act 1992, Scottish levying 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 the rules for the calculation of payments contained in the Non-Domestic Rating Contributions (Scotland) Regulations 1992 (“the 1992 Regulations”).