# The Pubs Code etc. Regulations 2016, Paragraph 7

Extent: E+W

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.

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Source: https://www.legislation.gov.uk/uksi/2016/790/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/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.