The Electronic Communications (Networks and Services) (Penalties) (Rules for Calculation of Turnover) Order 2003

• Citation: S.I. 2003/2712
• Sections: 7

Section 1 Citation and commencement

This Order may be cited as the Electronic Communications (Networks and Services) (Penalties) (Rules for Calculation of Turnover) Order 2003 and shall come into force on 27th October 2003.

Section 2 Interpretation

In this Order:

“the Act” means the Communications Act 2003; ...

...

Section 3 Rules for Calculation of turnover for the purposes of section 97

The rules for the calculation of turnover of a person’s relevant business for a relevant period for the purposes of section 97 of the Act shall be the rules set out in the Schedule to this Order.

Section 1 General rules

A person’s turnover shall be calculated in conformity with accounting practices and principles which are generally accepted in the United Kingdom.

Section 2 General rules

A person’s turnover shall be limited to the amounts derived by that person from the relevant business after deduction of sales rebates, value added tax and other taxes directly related to turnover.

Section 3 General rules

When a person’s relevant business consists of two or more undertakings that each prepare accounts then the turnover shall be calculated by adding together the turnover of each, save that no account shall be taken of any turnover resulting from the supply of goods or the provision of services between them.

Section 4 Rules about aids granted ...

(1) Any aid ... granted by a public body to a person which relates to one of that person’s ordinary activities shall be included in the calculation of turnover if the person is himself the recipient of the aid and if the aid is directly linked to the carrying out by that person of the relevant business.

(2) In this paragraph “ aid ” means a measure which—

(a) fulfils the conditions set out in Article 1.1 of the Agreement on Subsidies and Countervailing Measures contained in Annex 1A to the WTO Agreement, and

(b) is specific within the meaning of Article 2 of that Agreement, irrespective of whether the recipient deals in goods or services.