# The Electronic Communications (Networks and Services) (Penalties) (Rules for Calculation of Turnover) Order 2003, Paragraph 2: General rules

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/uksi/2003/2712/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/electronic-communications-networks-and-services-penalties-rules-for-calculation-of-turnover-order-2003/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.