Non-Domestic Rating Act 1992
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Change 1
5 Non-domestic rating accounts and contributions.
(1) In Schedule 8 to the 1988 Act, paragraph 2(1) (credits to non-domestic rating accounts) shall have effect in relation to the financial years beginning in 1993 and 1994 as if— (a) the word “and” immediately following paragraph (b) were omitted; and (b) after paragraph (c) there were inserted the words and (d) the amount added by them under sub-paragraph (3A) of paragraph 9 below to the amount calculated by them for the year under sub-paragraph (3) of that paragraph. (2) Paragraph 6(6) (non-domestic rating contributions) of that Schedule shall have effect in relation to the financial years beginning in 1992, 1993 and 1994 as if for paragraph (a) there were substituted the following paragraph— (a) provision as to the recalculation of the provisional amount, including provision— (i) as to the procedure to be adopted for recalculation if the prescribed conditions are fulfilled; (ii) as to the information on which any recalculation is to be based; (iii) prescribing assumptions subject to which that information is to be read; .
5 Non-domestic rating accounts and contributions.
(1) In Schedule 8 to the 1988 Act, paragraph 2(1) (credits to non-domestic rating accounts) shall have effect in relation to the financial years beginning in 1993 and 1994 as if— (a) the word “and” immediately following paragraph (b) were omitted; and (b) after paragraph (c) there were inserted the words and (d) the amount added by them under sub-paragraph (3A) of paragraph 9 below to the amount calculated by them for the year under sub-paragraph (3) of that paragraph. (2) Paragraph 6(6) (non-domestic rating contributions) of that Schedule shall have effect in relation to the financial years beginning in 1992, 1993 and 1994 as if for paragraph (a) there were substituted the following paragraph— (a) provision as to the recalculation of the provisional amount, including provision— (i) as to the procedure to be adopted for recalculation if the prescribed conditions are fulfilled; (ii) as to the information on which any recalculation is to be based; (iii) prescribing assumptions subject to which that information is to be read; .
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