Paragraph 7 Deductions from gross amount
The amounts which—
(a)
as amounts paid or payable to the authority in respect of non-domestic rates for a preceding year were taken into account by the authority in the calculation made under paragraph 11(5) of Schedule 12 to the Act for that year;
(b)
have since been repaid or are now repayable by the authority; and
(c)
have not been taken into account by the authority as amounts described in this paragraph in the calculation made for a preceding year under paragraph 11(5) of Schedule 12 to the Act.