Section 42C(5)
In this regulation— “accounting period” means a period in respect of which accounts are prepared in relation to the affiliated person; “date of contract award” means the date when the contracting authority decided to award the contract; “equivalent turnover” means— where the turnover test is being applied in respect of goods— where, for the purposes of paragraph (i), those goods are the same or similar to the goods A supplies to the utility or other persons affiliated with the utility and are supplied over the relevant period or, where A’s turnover has been calculated in accordance with paragraph (3), a corresponding three-year period; in respect of the affiliated turnover amount, turnover deriving from the supply of goods to the utility or other persons affiliated with the utility; in respect of the total turnover amount, the total turnover deriving from the supply of goods, where the turnover test is being applied in respect of services— where, for the purposes of paragraph (i), those services are the same or similar to the services A supplies to the utility or other persons affiliated with the utility and are supplied over the relevant period or, where A’s turnover has been calculated in accordance with paragraph (3), a corresponding three-year period; in respect of the affiliated turnover amount, turnover deriving from the supply of services to the utility or other persons affiliated with the utility; in respect of the total turnover amount, the total turnover deriving from the supply of services, where the turnover test is being applied in respect of works— where, for the purposes of paragraph (i), those works are the same or similar to the works A supplies to the utility or other persons affiliated with the utility and are supplied over the relevant period or, where A’s turnover has been calculated in accordance with paragraph (3), a corresponding three-year period; in respect of the affiliated turnover amount, turnover deriving from the supply of works to the utility or other persons affiliated with the utility; in respect of the total turnover amount, the total turnover deriving from the supply of works, “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 affiliated 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.
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Source: legislation.gov.uk · retrieved 2026-09-04