Schedule 10, Part 2, paragraph 17(12)

After subsection (8) insert— The Secretary of State may by regulations make provision for determining, for the purposes of this section— when an enterprise is to be treated as being controlled by a person; the turnover and daily turnover (both in and outside the United Kingdom) of an enterprise. Regulations under subsection (9)(b) may, in particular, make provision as to— the amounts which are, or which are not, to be treated as comprising an enterprise’s turnover or daily turnover; the date, or dates, by reference to which an enterprise’s turnover, or daily turnover, is to be determined. Regulations under subsection (9) may, in particular, make provision enabling the appropriate authority to determine matters of a description specified in the regulations (including any of the matters mentioned in paragraphs (a) and (b) of subsection (10)).

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