Section 42A(9)
In this regulation— “accounting period” means a period in respect of which accounts are prepared in relation to the person; “date of contract award” means the date when the contracting authority decided to award the contract; “relevant period” means— the period of three years ending with the date of contract award, or where, due to the timing of the preparation of the person’s accounts, information relating to turnover for the period in sub-paragraph (a) is not available as at the date of contract award, a period of three years ending with the date the last accounting period before the date of contract award for which such information is available ends; “reorganisation” means a change, other than a minimal or incidental change, to a person’s structure, operations, funding or ownership.
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Source: legislation.gov.uk · retrieved 2026-09-04