Paragraph 17 Employees Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. para. 28 words substituted by Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) 2001 art. 260 The average number of employees expressed in full time equivalents. ← Paragraph 16 Paragraph 17 Paragraph 18 →