The Water and Sewerage Charges (Exemption) (Scotland) Regulations 2002

Interpretation

2.—(1) In these Regulations–

“an authority” means a new water and sewerage authority;

“net annual income” means any income received by a person liable to pay charges for services provided by Scottish Water in exercise of its core functions in respect of premises which fulfils the conditions in regulation 6 during a financial year, less–

(i)

any funds raised and paid over by that person as a donation to a Scottish charity as defined in section 1(7) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990(1) or to a body registered as a charity in England and Wales under section 3 of the Charities Act 1993(2) during that year;

(ii)

any funds raised and paid over by that person as a subscription to, or contribution towards the costs of, a parent organisation during that year; and

(iii)

any grant paid to that person under any enactment for purposes specified as being in connection with capital expenditure on the relevant premises during that year;

“the relevant period” means the period of 4 years beginning with 1st April 2002.

(2) In these Regulations, a reference to a numbered regulation is the regulation in these Regulations bearing that number.

(1)

1990 c. 40.

(2)

1993 c. 10.