1. For the purposes of this Schedule “the actual cost” of the veterinary checks carried out on a consignment at a border inspection post means the aggregate of—N.I.
(a)the proportion properly attributable to those veterinary checks of the cost of any items listed in paragraph 2 which relate partly to those veterinary checks; and
(b)the full cost of any items listed in paragraph 2 which relate wholly to those veterinary checks.