
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; ...
 ...
3 
The rules for the calculation of turnover of a person’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

SCHEDULE
Rule 3
1 
A person’s turnover shall be calculated in conformity with accounting practices and principles which are generally accepted in the United Kingdom.
2 
A person’s turnover shall be limited to the amounts derived by that person from the relevant business after deduction of sales rebates, value added tax and other taxes directly related to turnover.
3 
When a person’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 

(1) Any aid ... granted by a public body to a person which relates to one of that person’s ordinary activities shall be included in the calculation of turnover if the person is himself the recipient of the aid and if the aid is directly linked to the carrying out by that person of the relevant business.
(2) In this paragraph “aid” means a measure which—
(a) fulfils the conditions set out in Article 1.1 of the Agreement on Subsidies and Countervailing Measures contained in Annex 1A to the WTO Agreement, and
(b) is specific within the meaning of Article 2 of that Agreement, irrespective of whether the recipient deals in goods or services.