Sch 5 para 16H
(1) References to “turnover” of a person in paragraphs 16A and 16C include— (a) turnover both in and outside the United Kingdom; (b) where the person controls another person, the turnover of that other person; (c) where the person is controlled by another person, the turnover of that other person. (2) The Secretary of State may by regulations— (a) make provision for determining when a person is to be treated as controlled by another person for the purposes of sub-paragraph (1); (b) make provision for determining the turnover of a person for those purposes. (3) Regulations under this paragraph may, in particular, make provision as to— (a) the amounts which are, or which are not, to be treated as comprising a person’s turnover or daily turnover; (b) the date or dates by references to which a person’s turnover or daily turnover is to be determined. (4) Regulations under this paragraph may include provision enabling the court (within the meaning of paragraph 16A) or the CMA to determine matters of a description specified in the regulations (including any of the matters mentioned in paragraphs (a) and (b) of sub-paragraph (3)). (5) Regulations under this paragraph are to be made by statutory instrument. (6) A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of either House of Parliament.