# The Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017, Paragraph 9

Extent: E+W

For the purposes of paragraph 1(a) and (f) of Part 1, the gross expenditure in respect of a service for a year is the sum of all items charged to a revenue account for the year attributable to the service, but does not include allowances for contingencies or contributions to financial reserves.

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Source: https://www.legislation.gov.uk/wsi/2017/113/schedule/3/paragraph/9 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-demand-notices-wales-regulations-2017/schedule-3/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.