Regulation 3 Items included in the calculation of rebateI1

F1so much of the amount of taxes, duties, fees and charges payable under or by virtue of any statute or payable to the Secretary of State or any other Minister or government department (including for this purpose a Northern Ireland department or a government department in any country outside the United Kingdom) or to a local authority or similar body outside the United Kingdom F2as is attributable to the period before the settlement date;

sums paid or payable under linked transactions, except sums paid before the settlement date in respect of cash, goods or services to be supplied under the transaction wholly or partly after that date;

sums payable under linked transactions excluded under regulations made under section 96(3) of the Act from the operation of section 96(1);

F3so much of any fee or commission paid by the debtor or a relative of his under a credit brokerage contract relating to the agreement F4... F5as is attributable to the period before the settlement date .

paragraph (2)(a) shall apply as if the words “so much of the amount of” and “as is attributable to the period before the settlement date” were omitted; and

paragraph (2)(d) shall apply as if the words “so much of” and “as is attributable to the period before the settlement date” were omitted.