# The Branded Health Service Medicines (Costs) Regulations 2018, Paragraph 3


Subject to paragraph 4, for the purposes of table 2, the Total United Kingdom sales will be calculated at the time the penalty becomes payable by reference to the manufacturer's or supplier's total sales in the United Kingdom as shown in its statutory audited accounts or where the manufacturer or supplier does not have statutory audited accounts, its individual accounts, for its most recent complete financial year.

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Source: https://www.legislation.gov.uk/uksi/2018/345/schedule/5/paragraph/3 (the official version)
Page: https://openlegislation.uk/branded-health-service-medicines-costs-regulations-2018/schedule-5/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.