Section 121(6)

Provision made by virtue of subsection (5) may, in particular, include provision— as to the amounts which are, or which are not, to be treated as comprising an enterprise’s turnover; as to the date or dates by reference to which an enterprise’s turnover is to be determined; restricting the turnover to be taken into consideration to turnover which has a connection of a particular description with the United Kingdom.

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