These Regulations may be cited as the Non-Domestic Rating (Payment of Interest) (Amendment) Regulations 1992 and shall come into force on 16th July 1992.
Regulation 3 (entitlement to interest) of the Non-Domestic Rating (Payment of Interest) Regulations 1990 is amended—
(a)in paragraph (1) by the substitution for the words “subject to paragraph (2) ”of the words “subject to paragraphs (2) and (2A)”; and
(b)by the insertion, after paragraph (2), of the following paragraph—“2A Where a repayment falls to be made in accordance with the Central Lists Regulations, paragraph (1) does not apply insofar as the relevant alteration is made in consequence of the Non-Domestic Rating Act 1992.”
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