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4.—(1) The costs will comprise direct costs and overheads to the extent that such direct costs and overheads are relevant to a particular chargeable job and are calculated in accordance with the financial policies adopted by the claimant to state the financial results of the cost centres responsible for the chargeable job or for providing support services to such centres.
(2) Where costs are recoverable in pursuance of the Street Works (Sharing of Costs of Works) (Wales) Regulations 2005(1) (“the 2005 Regulations”) these Regulations apply to the extent that the costs are “allowable costs” as defined in regulation 2(2) of the 2005 Regulations.
(3) The costs will be recoverable either as direct costs under regulation 5 or as overheads under regulation 6, but not both.
(4) The costs will be net of any discount or rebate allowed to the claimant.
S.I. 2005/1721 (W.133).
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