Section 28(3)

An order under subsection (2) may, in particular, make provision as to— the amounts which are, or which are not, to be treated as comprising an enterprise’s turnover; the date or dates by reference to which an enterprise’s turnover is to be determined; the connection with the United Kingdom by virtue of which an enterprise’s turnover is turnover in the United Kingdom.

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