Section 202(3)

In relation to the aggregate figures for turnover and balance sheet total, “net” and “gross”— except where paragraph (b) applies, have the meaning given by subsection (6) of section 466 of the Companies Act 2006; in the case of accounts that are not of a kind specified in the definition of “net” in that subsection, have a corresponding meaning.

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