
1 
This Order may be cited as the Electricity and Gas (Determination of Turnover for Penalties) Order (Northern Ireland) 2005 and shall come into operation on 20th July 2005.
2 
In this Order –
 “applicable turnover” means the amounts, ascertained in conformity with normal accounting practice in Northern Ireland, which are –
(a) derived by the licence holder from the provision of goods and services falling within all the licence holder’s ordinary activities (whether or not such activities are authorised by a licence); and
(b) computed on an accruals basis so that the amounts referred to in paragraph (a) relating to the period for which applicable turnover is being determined are taken into account, without regard to the date of invoice or receipt of payment, after deduction of trade discounts, value added tax and any other taxes based on such amounts;
 “business year” means a period of more than six months in respect of which a licence holder publishes accounts or, if no such accounts have been published for the period, prepares accounts;
 “date of the notice” means the date on which the Authority gives notice under Article 45(4) of the Energy Order;
 “the Energy Order” means the Energy (Northern Ireland) Order 2003; and
 “licence” means a gas or an electricity licence.
3 

(1) Subject to paragraphs (2) to (4), for the purposes of Article 45(9) of the Energy Order the turnover of the licence holder shall be the applicable turnover for the business year preceding the date of the notice.
(2) Where the business year preceding the date of the notice does not equal 12 months the turnover shall be the amount which bears the same proportion to the applicable turnover during that business year as 12 months does to the period of that business year.
(3) Where there is no preceding business year the turnover shall be the applicable turnover of the licence holder for the period of 12 months ending on the last day of the month preceding the month in which the date of the notice falls.
(4) Where in the application of paragraph (3) the licence holder has applicable turnover for a period of less than 12 months the turnover shall be the amount which bears the same proportion to the applicable turnover during the period for which he has applicable turnover as 12 months does to that period.
Sealed with the Official Seal of the Department of Enterprise, Trade and Investment on 7th June 2005.
Jenny Pyper
A senior officer of the
Department of Enterprise, Trade and Investment
