
1 
This Order may be cited as the Electronic Communications (Networks and Services) (Penalties) (Rules for Calculation of Turnover) Order 2003 and shall come into force on 27th October 2003.
2 
In this Order:
 “the Act” means the Communications Act 2003; and
 “notified provider” has the same meaning as in section 96 of the Act.
3 
The rules for the calculation of turnover of a notified provider’s relevant business for a relevant period for the purposes of section 97 of the Act shall be the rules set out in the Schedule to this Order.
Stephen Timms,
Minister of State for Energy, E-Commerce and Postal Services
Department of Trade and Industry
22nd October 2003
SCHEDULE
Rule 3
1 
The turnover of a notified provider shall be calculated in conformity with accounting practices and principles which are generally accepted in the United Kingdom.
2 
The turnover of a notified provider shall be limited to the amounts derived by that provider from the relevant business after deduction of sales rebates, value added tax and other taxes directly related to turnover.
3 
When a notified provider’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.
4 
Any aid (within the meaning of Article 87 of the EC Treaty) granted by a public body to a notified provider which relates to one of that provider’s ordinary activities shall be included in the calculation of turnover if the notified provider is himself the recipient of the aid and if the aid is directly linked to the carrying out by that provider of the relevant business.