Regulation 12 Amendment of Schedule 7

in sub-paragraph (1), omit “in each week”, and

for sub-paragraph (2), substitute—

“(2)

The average number of persons employed by the company in the year is determined as follows—

(a)

find for each month in the financial year the number of persons employed under contracts of service by the company in that month (whether throughout the month or not),

(b)

add together the monthly totals, and

(c)

divide by the number of months in the financial year.”