{
  "url": "https://openlegislation.uk/telecommunications-licence-modification-mobile-data-operator-licences-regulations-2000/schedule-n2/schedule-2/part-2/crossheading-condition-5_schedule-2-paragraph-5",
  "json_url": "https://openlegislation.uk/telecommunications-licence-modification-mobile-data-operator-licences-regulations-2000/schedule-n2/schedule-2/part-2/crossheading-condition-5_schedule-2-paragraph-5.json",
  "legislation": "uksi/2000/1714",
  "legislation_title": "The Telecommunications (Licence Modification) (Mobile Data Operator Licences) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/telecommunications-licence-modification-mobile-data-operator-licences-regulations-2000",
  "path": "schedule/n2/schedule/2/part/2/crossheading/condition-5_schedule-2-paragraph-5",
  "kind": "paragraph",
  "number": "5.1",
  "heading": "ACCOUNTING SEPARATION FOR SPECIAL OR EXCLUSIVE RIGHTS INNON-TELECOMMUNICATION SERVICES",
  "text": "Where the Licensee has special or exclusive rights for the provision of services in sectors other than telecommunications, within the meaning of Article 8(1) of the Interconnection Directive, and the Licensee’s annual turnover from its telecommunications activities in the Community exceeds 50 million euros, the Licensee shall keep, draw up, submit to independent audit, and publish, separate accounts for telecommunications activities in the Community, to the extent that would be required if the telecommunications activities in question were carried out by legally independent companies, so as to identify all elements of cost and revenue, with the basis of their calculation and the detailed attribution methods used, related to their telecommunications activities including an itemised breakdown of fixed assets, or have structural separation for the telecommunications activities.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/1714/schedule/n2/schedule/2/part/2/crossheading/condition-5_schedule-2-paragraph-5",
    "retrieved_at": "2026-10-29T09:07:46.620714+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."
}