9SFor the purposes of paragraph 7, the number of full-time equivalent employees a person has is calculated as follows—
(a)find the total number of hours worked by all the employees of the person in the 28 days ending with the date on which the communication was made,
(b)divide that number by 140.
Commencement Information
I1Sch. para. 9 in force at 12.3.2018 by S.S.I. 2018/73, reg. 2