Division 2 Costs incurred and cost provisions made by several undertakings

increase in the contributions, outside the statutory system, to cover social security costs as a result of the drop, following restructuring, in the number of contributors;

expenditure, resulting from restructuring, on the supply of water and the removal of waste water;

increase in contributions to bodies responsible for supplying water and removing waste water, provided that this increase is the result of a reduction, following restructuring, in the coal production subject to levy.