SCHEDULE 1RULES FOR THE CALCULATION OF NON-DOMESTIC RATING CONTRIBUTIONS

PART 1CALCULATION OF NON RATING CONTRIBUTIONS

Deductions from gross amount6

1

The total of any amounts which—

a

are payable to the authority under sections 43 and 45 of the Act in respect of a relevant day or a day in a preceding year, or are amounts of interest which are payable to the authority in accordance with agreements made under paragraphs 1 and 4A of Schedule 9 to the Act;

b

in the opinion of the authority are bad debts which should be written off or are doubtful debts for which provision should be made; and

c

have not been taken into account for the purposes of this paragraph or paragraph 7 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year;

less the amount calculated under sub-paragraph (2) below.

2

The total of any amounts which have been taken into account for the purposes of this paragraph or paragraph 7 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 sub-paragraph in a calculation for a preceding year.