95B.  (1) The Authority shall, in relation to the net expenditure of the Authority calculated under section 95A(7) in respect of a levy year, determine—

(a) the proportion of the net expenditure that was incurred by the Authority in the performance of its functions—

(i) under Part 6, and

(ii) under this Act, other than Part 6,

and

(b) in relation to the net expenditure of the Authority to which paragraph (a)(i) applies, the proportion of that net expenditure that was incurred by the Authority in the consideration and investigation of each of the following:

(i) complaints in respect of solicitors;

(ii) complaints in respect of barristers who were members of the Law Library;

(iii) complaints in respect of barristers who were not members of the Law Library.

(2) This subsection applies to the amount that is the sum of—

(a) the amount to which section 95A(8)(b) applies in the levy year, and

(b) the amount determined by the Minister under section 95A(2) in respect of the financial year.

(3) The Authority shall, in relation to the amount to which subsection (2) applies, determine the proportion of the amount that—

(a) bears to the amount the same proportion as the proportion determined under subsection (1)(a)(i) bears to the net expenditure of the Authority referred to in subsection (1), and

(b) bears to the amount the same proportion as the proportion determined under subsection (1)(a)(ii) bears to the net expenditure of the Authority referred to in subsection (1).

(4) The Authority, in consultation with the Disciplinary Tribunal, shall, in relation to the net expenditure of the Disciplinary Tribunal, calculated under section 95A(7) in respect of a levy year, determine the proportion of that net expenditure that was incurred by the Disciplinary Tribunal in the consideration of applications brought before it that concerned each of the following:

(a) complaints in respect of solicitors;

(b) complaints in respect of barristers who were members of the Law Library;

(c) complaints in respect of barristers who were not members of the Law Library.

(5) The Authority shall calculate the following amounts:

(a) the amount that is the sum of—

(i) the amount that represents the proportion of the net expenditure of the Authority determined under paragraph (a)(i) of subsection (1), and

(ii) the amount that represents the proportion of the amount to which subsection (2) applies, determined under paragraph (a) of subsection (3);

(b) the amount that is the sum of—

(i) the amount that represents the proportion of the net expenditure of the Authority determined under paragraph (a)(ii) of subsection (1), and

(ii) the amount that represents the proportion of the amount to which subsection (2) applies, determined under paragraph (b) of subsection (3);

(c) the amount that is the sum of—

(i) the net expenditure of the Disciplinary Tribunal in the levy year, and

(ii) the amount to which section 95A(9)(b) applies in the levy year.

(6) The liability for payment of the amount of the levy referred to in section 95A(1) shall be apportioned as follows:

(a) of the amount to which subsection (5)(a) applies—

(i) 10 per cent of that amount shall be apportioned pro rata between the Bar Council and the barristers who were not members of the Law Library in the levy year, according to the number of barristers whose names were on the roll as members of the Law Library and the number of barristers whose names were on that roll as barristers who were not such members, respectively, in the levy year,

(ii) 10 per cent of that amount shall be apportioned to the Law Society, and

(iii) the remaining 80 per cent of that amount shall be apportioned pro rata among the Law Society, the Bar Council and the barristers who were not members of the Law Library in the levy year, respectively, according to the proportion, calculated under paragraph (b) of subsection (1), of the net expenditure referred to in that paragraph that was incurred by the Authority in the consideration and investigation of complaints in respect of each category of legal practitioner referred to in subparagraphs (i), (ii) and (iii) of that paragraph;

(b) the amount referred to in subsection (5)(b) shall be apportioned pro rata among the Law Society, the Bar Council and the barristers who were not members of the Law Library in the levy year, respectively, according to the number of practising solicitors, the number of barristers whose names were on the roll as members of the Law Library and the number of barristers whose names were on the roll as barristers who were not such members, respectively, in the levy year;

(c) of the amount to which subsection (5)(c) applies—

(i) 10 per cent of that amount shall be apportioned pro rata between the Bar Council and the barristers who were not members of the Law Library in the levy year, according to the number of barristers whose names were on the roll as members of the Law Library and the number of barristers whose names were on the roll as barristers who were not such members, respectively, in the levy year,

(ii) 10 per cent of that amount shall be apportioned to the Law Society,

(iii) subject to subparagraph (iv), the remaining 80 per cent of that amount shall be apportioned pro rata among the Law Society, the Bar Council and the barristers who were not members of the Law Library in the levy year, respectively, according to the proportion, calculated under subsection (4), of the net expenditure referred to in that subsection that was incurred in the consideration of applications brought before the Disciplinary Tribunal that concerned complaints in respect of each category of legal practitioner referred to in paragraphs (a), (b) and (c) of that subsection,

(iv) where no applications were brought before the Disciplinary Tribunal in the levy year concerned, the remaining 80 per cent of that amount shall be apportioned pro rata among the Law Society, the Bar Council and the barristers who were not members of the Law Library in the levy year, respectively, according to the number of practising solicitors, the number of barristers whose names were on the roll as members of the Law Library and the number of barristers whose names were on the roll as barristers who were not such members, respectively, in the levy year.

(7) The Authority shall—

(a) calculate, in accordance with subsection (6), the proportion of the amount of the levy referred to in section 95A(1) that is payable by—

(i) the Law Society,

(ii) the Bar Council, and

(iii) the barristers who were not members of the Law Library in the levy year,

and

(b) apportion the amount calculated under paragraph (a)(iii) equally among all the barristers who were not members of the Law Library in the levy year.

(8) A reference in this section to a proportion is a reference to a reasonable and approximate proportion, calculated by the Authority using proxy measures and cost accounting methodologies provided for in regulations under section 98.]