{
  "url": "https://openlegislation.uk/electronic-communications-networks-and-services-penalties-rules-for-calculation-of-turnover-order-2003/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/electronic-communications-networks-and-services-penalties-rules-for-calculation-of-turnover-order-2003/schedule/paragraph-2.json",
  "legislation": "uksi/2003/2712",
  "legislation_title": "The Electronic Communications (Networks and Services) (Penalties) (Rules for Calculation of Turnover) Order 2003",
  "legislation_url": "https://openlegislation.uk/electronic-communications-networks-and-services-penalties-rules-for-calculation-of-turnover-order-2003",
  "path": "schedule/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "General rules",
  "text": "A person’s turnover shall be limited to the amounts derived by that person from the relevant business after deduction of sales rebates, value added tax and other taxes directly related to turnover.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. para. 2 substituted (3.4.2025) by The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(4)(b)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. para. 2 substituted (3.4.2025) by The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(4)(b)(ii)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 2 in force at 27.10.2003, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2712/schedule/paragraph/2",
    "retrieved_at": "2026-10-29T05:46:44.021945+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."
}