# The Non-Domestic Rating Contributions (England) Regulations 1992, Paragraph 2: Gross amount due to the authority


(1) The amount calculated in accordance with the formula—
G-H where—
G is the total of the chargeable amounts payable to the authority under sections 43 and 45 of the Act in respect of each relevant day and any day in a preceding year which have not been taken into account in a calculation for a preceding year;
H is the total of any such amounts which have been taken into account in a calculation for a preceding year but which—
(a) would not have been so taken into account on the basis of the information before the person making the relevant calculation; and
(b) have not been taken into account for the purposes of this item in a calculation for a preceding year.
(2) For the purposes of paragraph (1) above, any determination under section 47 of the Act or reduction or remission under section 49 of the Act shall be ignored.

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Source: https://www.legislation.gov.uk/uksi/1992/3082/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-contributions-england-regulations-1992/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.