{
  "url": "https://openlegislation.uk/draft-postal-services-act-2011-penalties-rules-for-calculation-of-turnover-order-2012/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/draft-postal-services-act-2011-penalties-rules-for-calculation-of-turnover-order-2012/schedule/paragraph-3.json",
  "legislation": "ukdsi/2012/9780111520239",
  "legislation_title": "The Postal Services Act 2011 (Penalties) (Rules for Calculation of Turnover) Order 2012",
  "legislation_url": "https://openlegislation.uk/draft-postal-services-act-2011-penalties-rules-for-calculation-of-turnover-order-2012",
  "path": "schedule/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "General rules",
  "text": "When a person’s postal services business consists of two or more undertakings that each prepare accounts then the turnover shall be calculated by adding together the turnover of each, save that no account shall be taken of any turnover resulting from the supply of goods or the provision of services between them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2012/9780111520239/schedule/paragraph/3",
    "retrieved_at": "2026-10-30T14:52:12.764873+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}