Schedule 8, paragraph 17(2)

In sub-paragraph (1) “accounting information”, in relation to a supply of goods or services, means information as to— the costs of the supply, including fixed costs and overheads; the manner in which fixed costs and overheads are calculated and apportioned for accounting purposes of the supplier; and the income attributable to the supply.

← 1A · All articles · 18 →

Source: legislation.gov.uk · retrieved 2026-09-04