# The Non-Domestic Rating Contributions (Wales) Regulations 1989, Paragraph 7: Deductions from gross amount


The 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, and
(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 been certified, under arrangements made by the Audit Commission for Local Authorities in England and Wales, as bad debts which should be written off or doubtful debts for which provision should be made, and
(d) have not been taken into account as amounts described in this paragraph in the calculation made under paragraph 5(6) of Schedule 8 to the Act for a preceding year.

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Source: https://www.legislation.gov.uk/uksi/1989/2441/schedule/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-contributions-wales-regulations-1989/schedule-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.