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Paragraph 6 Deductions from gross amount

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The total of any amounts which—

(a)

are payable to the authority under sections 43 and 45 of the Act in respect of a relevant day or a day in a preceding year, or are amounts of interest which are payable to the authority in accordance with agreements made under paragraphs 1 and 4A of Schedule 9 to the Act;

(b)

in the opinion of the authority are bad debts which should be written off or are doubtful debts for which provision should be made; and

(c)

have not been taken into account for the purposes of this paragraph or paragraph 7 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year;

less the amount calculated under sub-paragraph (2) below.

(2)

The total of any amounts which have been taken into account for the purposes of this paragraph or paragraph 7 of Schedule 1 to the 1989 Regulations 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 sub-paragraph in a calculation for a preceding year.