# The Water and Sewerage Charges (Exemption) (Scotland) Regulations 2002, Regulation 2: Interpretation


(1) In these Regulations–
“an authority” means a new water and sewerage authority;
“net annual income” means any income received by a person liable to pay charges for services provided by Scottish Water in exercise of its core functions in respect of premises which fulfils the conditions in regulation 6 during a financial year, less–
(i) any funds raised and paid over by that person as a donation to a Scottish charity as defined in section 1(7) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 or to a body registered as a charity in England and Wales under section 3 of the Charities Act 1993 during that year;
(ii) any funds raised and paid over by that person as a subscription to, or contribution towards the costs of, a parent organisation during that year; and
(iii) any grant paid to that person under any enactment for purposes specified as being in connection with capital expenditure on the relevant premises during that year;
“the relevant period” means the period of 4 years beginning with 1st April 2002.
(2) In these Regulations, a reference to a numbered regulation is the regulation in these Regulations bearing that number.

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Source: https://www.legislation.gov.uk/ssi/2002/167/regulation/2 (the official version)
Page: https://openlegislation.uk/water-and-sewerage-charges-exemption-scotland-regulations-2002/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.