LOCAL GOVERNMENT Citation, commencement, application and interpretation 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 . Amendment of the principal Regulations 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