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1(1)In sections 228 to 230 and this Schedule, “pharmaceutical services expenditure” means expenditure of a Primary Care Trust which—E+W
(a)is attributable to the payment of remuneration to persons providing pharmaceutical services, and
(b)is not excluded by sub-paragraph (2).
(2)Expenditure is excluded if it is attributable to—
(a)the reimbursement of expenses of persons providing pharmaceutical services which are designated expenses incurred in connection with the provision of those services (or in giving instruction in matters relating to those services),
(b)remuneration referable to the cost of drugs, or
(c)remuneration paid to persons providing additional pharmaceutical services (in accordance with directions under section 127), in respect of such of those services as are designated.