s 2
(1) The Board must determine the elements of pharmaceutical remuneration in respect of which apportionments are to be made in relation to a financial year in accordance with this paragraph. (2) In this Schedule, those elements of pharmaceutical remuneration are referred to as “ designated elements ”. (3) The Board must notify each clinical commissioning group of a determination under sub-paragraph (1). (4) The Board must apportion the sums paid by it in respect of each designated element during the financial year among all clinical commissioning groups, in such manner as the Board thinks appropriate. (5) In apportioning sums under sub-paragraph (4), the Board may, in particular, take into account the financial consequences of orders for the provision of drugs that are attributable to the members of each clinical commissioning group. (6) Where an amount of pharmaceutical remuneration is apportioned to a clinical commissioning group, the Board— (a) may deduct that amount from the sums that it would otherwise pay to the group under section 223G(1), and (b) if it does so, must notify the group accordingly. (7) The Secretary of State may direct the Board that an element of pharmaceutical remuneration specified in the direction is not to be included in a determination under sub-paragraph (1). (8) In determining the amount to be allotted to a clinical commissioning group for the purposes of section 223G, the Board must take into account the effect of this Schedule. (9) For the purposes of sections 223H and 223I(3) and paragraph 17 of Schedule 1A, any amount of which a clinical commissioning group is notified under sub-paragraph (6) is to be treated as expenditure of the group which is attributable to the performance by it of its functions in the year in question.