Section 42C(1)

For the purposes of the turnover test in paragraph 6(3) of Schedule 2 to the PA 2023, an affiliated person’s— affiliated turnover amount is to be calculated using their entire affiliated turnover amount generated over the relevant period, and total turnover amount is to be calculated using their entire total turnover amount generated over the relevant period.

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