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5.—(1) Subject to the provisions of this paragraph and paragraphs 8 and 9, the amount of any grant payable under paragraph 3(1) towards expenditure in respect of any work, facility or transaction of a kind specified in any of paragraphs 1 to 9 in column 1 of Schedule 1 shall be the percentage of that expenditure specified in relation to that work, facility or transaction in column 2 of that Schedule.
(2) Subject to the following provisions of this paragraph and paragraphs 8 and 9, in the case of any such work, facility or transaction which, in the opinion of the appropriate Minister, is for the purposes of, or in connection with, the carrying on of an agricultural business or that part thereof situated in a less-favoured area, the amount of grant so payable shall be the percentage of that expenditure specified in relation to that work, facility or transaction in column 3 of Schedule 1.
(3) Where it appears to the appropriate Minister that expenditure towards which grant is payable under paragraph 3(1) has been incurred for the purposes of, or in connection with, the carrying on of an agricultural business situated partly in a less-favoured area, the appropriate Minister may for the purpose of determining the amount of grant so payable towards that expenditure treat as having been incurred for, or in connection with, that part of the business situated in the less-favoured area so much of that expenditure as appears to that Minister to be referable to the carrying on of that part of the business.
(4) Subject to sub-paragraph (6) below, the amount of any grant payable under paragraph 3(1) towards expenditure in respect of the carrying out or provision of any work, facility or transaction (including conservation or amenity works) which is not of a kind specified in any of paragraphs 1 to 9 in column 1 of Schedule 1 but is incidental to, or necessary or proper in, the carrying out or provision of any other work, facility or transaction which is of a kind so specified or for securing the full benefit thereof shall be calculated at the rate of grant appropriate to that other work, facility or transaction in accordance with the provisions of this paragraph.
(5) Subject to the provisions of paragraphs 8 and 9, the amount of any grant payable under paragraph 3(1) towards expenditure in respect of any work, facility or transaction of a kind specified in any of paragraphs 1 to 5 in column 1 of Schedule 2 shall be the percentage of that expenditure specified in relation to that work, facility or transaction in column 2 of that Schedule.
(6) Subject to the provisions of paragraphs 8 and 9, in the case of expenditure incurred in relation to the Isles of Scilly in respect of any work, facility or transaction of a kind specified in column 1 of both Schedule 1 and Schedule 2, the amount of any grant payable under paragraph 3(1) shall be the percentage of that expenditure specified in relation to that work, facility or transaction in column 2 of Schedule 2, and sub-paragraph (4) above shall not apply.
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