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The Non-Domestic Rating Contributions (England) Regulations 1992

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Deductions from gross amount

6.  (1)  The total of any amounts which—

(a)are payable to the authority under sections 43 and 45 of the Act in respect of a relevant day or a day in a preceding year, or are amounts of interest which are payable to the authority in accordance with agreements made under paragraphs 1 and 4A of Schedule 9 to the Act;

(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 for the purposes of this paragraph or paragraph 7 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year;

less the amount calculated under sub-paragraph (2) below.

(2) The total of any amounts which have been taken into account for the purposes of this paragraph or paragraph 7 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year but which—

(a)would not have been so taken into account on the basis of the information before the person making the relevant calculation; and

(b)have not been taken into account for the purposes of this sub-paragraph in a calculation for a preceding year.

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