GeneralU.K.
4. Where an undertaking consists of two or more undertakings that each prepare accounts then the applicable turnover shall be calculated by adding together the respective applicable turnover of each, save that no account shall be taken of any turnover resulting from the sale of products or the provision of services between them.
Commencement Information
I1Sch. para. 4 in force at 1.3.2000, see reg. 1