{
  "url": "https://openlegislation.uk/electronic-communications-networks-and-services-penalties-rules-for-calculation-of-turnover-order-2003/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/electronic-communications-networks-and-services-penalties-rules-for-calculation-of-turnover-order-2003/schedule/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "General rules",
  "text": "When a person’s relevant 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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. para. 3 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)(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 3 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/3",
    "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."
}