Guidance

Regulatory decisions: Procedures and guidance for regulatory hearings

Guidance to assist Directors or the Regulatory Panel to carry out their regulatory functions in accordance with our policies and procedures and to comply with the law.

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Published
16 May 2022

Last updated
31 August 2022 - Changes

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Contents

• Regulatory decisions: Procedures and guidance for regulatory hearings

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• 1 - Introduction
• • The purpose of this guidance
  • Scheme of delegations
  • Referral of case to a regulatory hearing
  • The legal framework for decision making
  • Conflicts of interest
• 2 - Preparing for the hearing
• • Introduction
  • Documentary and other evidence
  • Case management hearings
• 3 - The hearing
• 4 - The decision making process for regulatory decisions
• • Determining the facts
  • Deciding what should be done in the light of the facts found

4c) Non-cash items

The following figures are from the Statement of Comprehensive Net Expenditure and Statement of Changes in Taxpayers Equity.

Non-cash items

Data definitions	2022 £'000s	2021 £'000s
Depreciation of property, plant and equipment	308	411
Amortisation of intangibles	230	285
Depreciation of right-of-use assets	942	942
Non-cash operating expenditure	1,480	1,638
Interest cost on pension scheme liability	3	4
Non-cash expenditure	3	4
Redundancy and other departure costs provisions	133	132
Bloomsbury Street service charge	-	110
Legal provisions	234	-
Provisions provided for in year	367	242
Total Non-cash transactions	1,850	1,884

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Last updated: 31 August 2022

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