# The Pubs Code etc. Regulations 2016, Paragraph 7


The profit and loss statement provided under paragraph 5 must refer to relevant and current data available publicly in connection with the typical costs of operating a tied pub in the United Kingdom and explain any variance between the costs referred to and the pub-owning business’s costs estimate.

---
Source: https://www.legislation.gov.uk/ukdsi/2016/9780111147481/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/draft-pubs-code-etc-regulations-2016/schedule-2/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.