Section 42A(8)

Where the percentage of activities carried out by a person calculated in accordance with paragraphs (2) to (7) does not satisfy the requirement in paragraph 2(2)(c) of Schedule 2 to the PA 2023, the percentage of activities may be calculated by taking, over the relevant period, any of the following that does satisfy that requirement— costs incurred by the person on activities carried out for or on behalf of the authorities or other persons, as a percentage of their total costs; time spent by the person on activities carried out for or on behalf of the authorities or other persons, as a percentage of their total time; the value of goods, services or works supplied by the person to the authorities or other persons, as a percentage of the total value of goods, services or works supplied by the person; the value of goods, services or works supplied to the person by the authorities or other persons, as a percentage of the total value of goods, services or works supplied to the person.

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