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4.—(1) Subject to paragraphs (3) to (5), the amount payable by a leviable body under this rule is an amount equal to the relevant proportion of leviable Board expenditure.
(2) For these purposes—
(a)the relevant proportion is the number at the specified date of persons authorised by the leviable body to carry on one or more reserved legal activities, as a proportion of the total number at that date of persons authorised by all leviable bodies to carry on one or more such activities; and
(b)the specified date is 1st April of the 12 month period in respect of which the levy is imposed.
(3) Paragraphs (4) and (5) apply where the Board determines on reasonable grounds that—
(a)anything done, or not done, by a leviable body has given rise to an additional amount of leviable Board expenditure; and
(b)as a result, the amount of leviable Board expenditure attributable to that body is materially disproportionate to the amount attributable to any other leviable body (apart from one in respect of whom a determination under this paragraph has also been made).
(4) The total amount of leviable Board expenditure to be used in applying the calculation described in paragraph (1) is to be reduced as follows—
(a)in relation to each leviable body which is the subject of a determination under paragraph (3), the Board must determine the additional amount of leviable Board expenditure referred to in paragraph (3)(a); and
(b)the amount so determined (or the aggregate of such amounts) is to be deducted from the total amount of the leviable Board expenditure which would otherwise be used for the purposes of the calculation described in paragraph (1).
(5) The amount payable by each leviable body which is the subject of a determination under paragraph (3) is the aggregate of the amounts determined for that body under paragraphs (1) and (4)(a).
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