Schedule 4, paragraph 3

Section 28 (turnover test) is amended as follows. In subsection (5)— in paragraph (a)— for “sum” substitute “sums”; after “section 23(1)(b)” insert “, (2)(c) and (4E)”; in paragraph (b), for “sum is” substitute “sums are”. In subsection (6)— after “section 23(1)(b)” insert “, (2)(c) or (4E)”; for “the sum” substitute “any of the sums”.

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