Schedule 6, Part 1, paragraph 3(5)

For the purposes of sub-paragraph (3)(e), the number of a seller's full-time equivalent employees is calculated as follows— Step 1 Find the number for full-time employees of the seller. Step 2 Add, for each employee of the seller who is not a full-time employee, such fraction as is just and reasonable. The result is the number of full-time equivalent employees.

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Source: legislation.gov.uk · retrieved 2026-07-30