The FIA acknowledges that had RBR applied the correct treatment within its Full Year Reporting Documentation of RBR’s Notional Tax Credit within its 2021 submission of a value of £1,431,348, it would have been considered by the Cost Cap Administration to be in compliance with Article 4.1(b) of the
Regulations and therefore RBR’s Relevant Costs for the 2021 Reporting Period would have in fact
exceeded the 2021 Cost Cap by £432
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