# The Non-Domestic Rating Contributions (Wales) Regulations 1992, Paragraph 6: Deductions from gross amount


(1) The total of any amounts which—
(a) are payable to the billing 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 billing authority in accordance with agreements made under paragraphs 1 and 4A of Schedule 9 to the Act;
(b) in the opinion of the billing 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).
(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.

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Source: https://www.legislation.gov.uk/uksi/1992/3238/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-contributions-wales-regulations-1992/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.