xmlns:atom="http://www.w3.org/2005/Atom"
6.—(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.