Local Government (Scotland) Act 1975
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Change 1
9A Interest on rates paid in error.
(1) Subject to regulations made under this section— (a) where any amount has been paid to a rating authority in respect of rates either— (i) in error; or (ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently reduced, and the rating authority repay the amount, the authority shall also pay to the person to whom the repayment is made interest on the amount; and (b) where any amount has been repaid to any person by a rating authority either— (i) in error; or (ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently increased, and the rating authority recover the amount, the authority may also recover from that person any interest paid on that amount. (2) The Secretary of State may by regulations make provision as to— (a) the circumstances in which interest is to be payable or recoverable by a rating authority; (b) the rate at which any interest is to be paid, or the manner in which such rate is to be determined; and (c) the date or dates from which, or by reference to which, any payment of interest is to run. (3) This section applies to any payments such as are mentioned in subsection (1) which were made— (a) after 1st April 1990; and (b) before the coming into force of this section, as it applies to such payments made after the coming into force of this section; but does not entitle any person to receive any payment of interest in respect of any such payment made before 1st April 1990. (4) Regulations made under this section may provide for the deduction from any sum paid by way of interest under or by virtue of this section of any sum previously paid under or by virtue of any other enactment by way of interest in respect of the same payment. (5) Regulations under this section— (a) may make different provision in relation to different cases or descriptions of case; (b) may include such transitional provisions as appear to the Secretary of State to be necessary or expedient; and (c) shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.
9A Interest on rates paid in error.
(1) Subject to regulations made under this section— (a) where any amount has been paid to a rating authority in respect of rates either— (i) in error; or (ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently reduced, and the rating authority repay the amount, the authority shall also pay to the person to whom the repayment is made interest on the amount; and (b) where any amount has been repaid to any person by a rating authority either— (i) in error; or (ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently increased, and the rating authority recover the amount, the authority may also recover from that person any interest paid on that amount. (2) The Secretary of State may by regulations make provision as to— (a) the circumstances in which interest is to be payable or recoverable by a rating authority; (b) the rate at which any interest is to be paid, or the manner in which such rate is to be determined; and (c) the date or dates from which, or by reference to which, any payment of interest is to run. (3) This section applies to any payments such as are mentioned in subsection (1) which were made— (a) after 1st April 1990; and (b) before the coming into force of this section, as it applies to such payments made after the coming into force of this section; but does not entitle any person to receive any payment of interest in respect of any such payment made before 1st April 1990. (4) Regulations made under this section may provide for the deduction from any sum paid by way of interest under or by virtue of this section of any sum previously paid under or by virtue of any other enactment by way of interest in respect of the same payment. (5) Regulations under this section— (a) may make different provision in relation to different cases or descriptions of case; (b) may include such transitional provisions as appear to the Secretary of State to be necessary or expedient; and (c) shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.
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