The Non-Domestic Rating Contributions (England) Regulations 1992

where—

• O is 75 per cent. of the total of any chargeable amounts—

  (a)

  which are payable to the authority under sections 43 and 45 of the Act in respect of a relevant day or any day in a preceding year;

  (b)

  in respect of which, in accordance with an agreement made under regulations made under paragraphs 1 and 4A of Schedule 9 to the Act (b)(1), the authority agreed to take no steps to recover any payment; and

  (c)

  which have not been taken into account for the purposes of this item or paragraph 5A of Schedule 1 to the 1989 Regulations in a calculation for a preceding year.

• P is the total of any amounts which have been taken into account for the purposes of item O or paragraph 5A 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 item in a calculation for a preceding year.

• Q is 75 per cent. of the total of any chargeable amounts—

  (a)

  which have been taken into account for the purposes of item O above or paragraph 5A of Schedule 1 to the 1989 Regulations in a calculation for the year or a preceding year;

  (b)

  which have been paid to the authority under sections 43 and 45 of the Act or in respect of which the period for which the authority agreed to take no steps to recover payment specified in the relevant agreement has expired; and

  (c)

  which have not been taken into account for the purposes of this item or paragraph 12 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year.

• R is 75 per cent. of the total of any amounts of interest—

  (a)

  which are payable to the authority in accordance with agreements made under regulations made under paragraphs 1 and 4A of Schedule 9 to the Act in respect of amounts taken into account for the purposes of item Q above; and

  (b)

  which have not been taken into account for the purposes of this item in a calculation for a preceding year.

• S is the total of any amounts which have been taken into account for the purposes of item Q or R or paragraph 12 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 item in a calculation for a preceding year.