Article 4 Backdated payments

(1)

Subject to paragraph (2), where–

(a)

during the relevant year an authority has, under paragraph (15) of regulation 72 of the Regulations or, as the case may be, paragraph (18) of regulation 59 of the Scottish Regulations (time and manner in which claims are to be made), treated any claim for a rebate or allowance as made on a day earlier than that on which it is made; and

(b)

any part of that authority’s qualifying expenditure is attributable to such earlier period,

for the purposes of article 3(1)(b), the appropriate amount for the relevant year in respect of such part shall be 25 per cent. of the qualifying expenditure so attributable.

(2)

This article shall not apply in a case to which article 9 applies.