Paragraph 2 Number of employees of a person
England and Wales
(1)
For the purposes of this Schedule, the number of employees of a person is taken to be the number of that person's full-time equivalent employees.
(2)
The number of full-time equivalent employees of a person is calculated as follows—
where TH is the total number of hours per week for which all the employees of the person are contracted to work.
Notes on Schedule 1
Textual amendments
- F1
Words in Sch. 1 heading inserted (21.5.2021) by The Single Use Carrier Bags Charges (England) (Amendment) Order 2021 (S.I. 2021/598), arts. 1(2), 8