Reconciliation of disregarded amountsE+W
10. Where the amount included in the calculation of the certified non-domestic rating income as an amount to be disregarded in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act is different to the amount estimated for the purposes of regulation 3 (“the estimated amount”)—
(a)where the difference relates to a hereditament within the description in regulation 7(2)(county matters)—
(i)if the certified amount is less than the amount paid to the county council, the county council must pay an amount equal to the difference to the billing authority; or
(ii)if the certified amount is more than the amount paid to the county council, the billing authority must pay an amount equal to the difference to the county council;
(b)where the difference relates to any other hereditament—
(i)if the certified amount is less than the estimated amount, the billing authority must transfer an amount equal to the difference from its general fund to its collection fund; or
(ii)if the certified amount is more than the estimated amount, the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.