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2(1)In section 174 “main expenditure”, in relation to a Local Health Board and the year in question, means—
(a)expenditure of the Local Health Board mentioned in sub-paragraph (2),
(b)any other expenditure of the Local Health Board attributable to the performance of its functions in that year (other than general ophthalmic and pharmaceutical services expenditure and remuneration referable to the cost of drugs), and
(c)expenditure attributable to remuneration referable to the cost of drugs for which the Local Health Board is accountable in that year (whether paid by it or by another Board).
(2)The expenditure is expenditure attributable to—
(a)the reimbursement in that year of expenses of persons providing services as mentioned in paragraph 1(1)(a) which are designated expenses incurred in connection with the provision of the services (or in giving instruction in matters relating to the services), or
(b)remuneration paid in that year to persons providing additional pharmaceutical services (in accordance with directions under section 81), in respect of such of those services as are designated.
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