# The Non-Domestic Rating (Rates Retention) Regulations 2013, Regulation 12: Reconciliation of amounts where authority has failed to act diligently


Where an amount included in a calculation under regulation 9(1) as a bad debt which should be written off or a doubtful debt for which provision should be made is disallowed on certification under regulation 9(2) on the grounds that the billing authority has failed to act diligently in relation to the collection of non-domestic rates, the authority must transfer such an amount as is disallowed from its general fund to its collection fund.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111532959/regulation/12 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-rates-retention-regulations-2013/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.