Schedule 2, Part 1, paragraph 6(5)

The regulations may, in particular, make provision— for those amounts to be calculated by reference to— an average amount for a period specified in the regulations; another reasonable method so specified; to secure that, in calculating those amounts in relation to a person (“A”), turnover of a person who is an affiliated person in relation to A is to be treated as part of A’s turnover.

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