Article 3
SCHEDULE 2MATTERS TO BE TAKEN INTO ACCOUNT IN DETERMINING THE COST OF FUNCTIONS SPECIFIED IN SCHEDULE 1
1. All costs (including capital costs) incurred by the Ministers, the Licensing Authority, the Medicines Commission, the Committees established under section 4 of the 1968 Act specified in paragraph 4 of Schedule 1 above, appointed persons referred to in paragraph 8 of Schedule 1 above, and the Royal Pharmaceutical Society of Great Britain which are directly attributable to the functions specified in Schedule 1 above.
2. That proportion of the costs (including capital costs), not falling within paragraph 1 above, incurred by or on behalf of any of the persons or organisations specified in paragraph 1 above in relation to staff, equipment, premises, facilities and matters connected therewith (whether directly or indirectly), being the proportion which falls to be attributed to any of the functions specified in Schedule 1 above.
3.—(1) In so far as the capital cost of any capital asset employed wholly by any of the persons or organisations referred to in paragraph 1 above in relation to any of the functions specified in Schedule 1 to this Order has not been taken into account under that paragraph, an allowance, calculated in accordance with sub-paragraph (3) below for depreciation of that asset.
(2) In so far as the capital cost of any capital asset employed partly by any of the persons or organisations referred to in paragraph 1 above in relation to any of the functions specified in Schedule 1 to this Order has not been taken into account under paragraph 2 above, an allowance, calculated in accordance with sub-paragraph (3) below for depreciation of that asset.
(3) The allowance for depreciation of a capital asset referred to in sub-paragraphs (1) and (2) above shall be calculated at a rate which takes into account the anticipated useful future life of the asset in question and the current replacement cost of that asset.
4. A return on the resources employed in carrying out any of the functions specified in Schedule 1 above.
5. The allocation of a sum in respect of matters which would otherwise be covered by insurance, the allocation of a sum in respect of superannuation payments and provision for bad debts in relation to any of the functions specified in Schedule 1 above.
6. The recovery of any past deficits in relation to any of the functions specified in Schedule 1 above.
7. The allocation over a period of years of an initial or exceptional cost in relation to any of the functions specified in Schedule 1 above.
8. In respect of any function of any of the persons or organisations specified in paragraph 1 above consisting of the payment or remittance of any sum or amount, both the sum or amount in question and the cost incurred in effecting the payment or remittance.