# The Council Tax (Demand Notices) (Wales) Regulations 1993, Paragraph 1


For the purposes of paragraphs 1 and 11 of Part I the gross expenditure of an authority in respect of a service for a year is the sum of all items of the authority charged to a revenue account for the year attributable to the service, but does not include allowances for contingencies or contributions to financial reserves.

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Source: https://www.legislation.gov.uk/uksi/1993/255/schedule/2/part/II/paragraph/1 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-wales-regulations-1993/schedule-2/part-II/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.