(1)In this Chapter “the net amount of levy payments” of a licensing authority in respect of any period means the amount, calculated in accordance with regulations, which represents—
(a)the aggregate amount of payments to the authority in respect of the levy that are attributable to that period, less
(b)the aggregate amount of expenses of the authority attributable to that period that are permitted deductions under regulations under subsection (2)(a).
(2)Regulations under subsection (1)—
(a)must prescribe descriptions of relevant expenses which may be deducted for the purposes of calculating the net amount of levy payments for any period,
(b)may make provision for determining the amounts to be taken into account in calculating the net amount of levy payments,
(c)may make provision for determining the period to which a payment or deduction is attributable.
(3)In subsection (2)(a), “relevant expenses” means expenses incurred by a licensing authority in the administration of the late night levy requirement including, in particular, such expenses incurred in, in connection with or in consequence of—
(a)any decision mentioned in section 134(1);
(b)collection of payments of the late night levy;
(c)enforcement of the late night levy requirement.
(4)Expenses incurred by a licensing authority which fall within subsection (3)(a) include, in particular, expenses which it incurs in connection with any application made by virtue of section 134(2)(c).
(5)A licensing authority must publish the following, in respect of each levy year—
(a)before the beginning of the year, a statement of its estimate of the amount of deductions permitted under regulations under subsection (2)(a) to be made in respect of the year;
(b)after the end of the year, a statement of the net amount of levy payments for the year, showing in particular the amounts mentioned in paragraphs (a) and (b) of subsection (1) attributable to the year.
(6)It is for the licensing authority to determine the manner in which any statement under subsection (5) is to be published.