# The Accounts and Audit (Amendment) Regulations 1994, Paragraph 2


(1) Subject to paragraph 3 below, the information specified for the purposes of regulation 15A(1) is the information mentioned in sub-paragraph (2) below and, where applicable, the information mentioned in sub-paragraph (3) below.
(2) In relation to each body to which regulation 15A(2) applies and each specified activity-
(a) the cost to the body of work falling within the specified activity (other than work carried out by the body to which section 4 of the 1988 Act (works contracts: restrictions) applies);
(b) the charge in respect of work falling within another specified activity which is carried out in relation to the specified activity;
(c) the amount which is the difference between the cost mentioned in paragraph (a) above and the charge mentioned in paragraph (b) above;
(d) the charge in respect of work falling within the specified activity which is carried out in relation to another specified activity;
(e) the amount which is the difference between the amount mentioned in paragraph (a) above and the charge mentioned in paragraph (d) above;
(f) the charge in respect of so much of the work falling within the specified activity as relates to work carried out by the body through its employees where the work falls within a defined activity (other than a specified activity) or is functional work within the meaning of section 8 of the Local Government, Planning and Land Act 1980;
(g) the amount which is the difference between the amount mentioned in paragraph (e) above and the charge in respect of so much of the work falling within the specified activity as relates to a support activity;
(h) the charge in respect of work falling within the specified activity which is carried out by the body in discharging functions on behalf of another body to which regulation 15A(2) applies-
(i) in accordance with arrangements made under section 101 of the Local Government Act 1972 (arrangements for discharge of functions by local authorities) or any other enactment which authorizes the making of arrangements to like effect; or
(ii) by virtue of an order made under section 66 (discharge of certain residuary functions by designated councils) or 67 (winding-up of residuary bodies) of the Local Government Act 1985;
(i) the amount in respect of work falling within the specified activity which the body has determined not to charge to a revenue account;
(j) the charge (excluding any amount mentioned in paragraph (f), (g), (h) or (i) above) in respect of so much of the work falling within the specified activity as relates to work falling within an activity (other than a specified activity) carried out by the body; and
(k) the amount which is the difference between the amount mentioned in paragraph (e) above and the aggregate of the amounts mentioned in paragraphs (f), (g), (h), (i) and (j) above;
(3) In relation to a body mentioned in regulation 15A(2)(a), the amount which is so much of the charge mentioned in sub-paragraph (2)(j) above as is attributable to any functions of the body which fall within one or more of the descriptions in each paragraph of Part II of this Schedule.

---
Source: https://www.legislation.gov.uk/uksi/1994/3018/schedule/SCHEDULE/paragraph/2 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-amendment-regulations-1994/schedule-SCHEDULE/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.