Schedule 5, Part 3, paragraph 16H(1)

References to “turnover” of a person in paragraphs 16A and 16C include— turnover both in and outside the United Kingdom; where the person controls another person, the turnover of that other person; where the person is controlled by another person, the turnover of that other person.

← 16H · All articles · 2 →

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