SCHEDULE 1PRODUCERS
3
A person satisfies the threshold tests if—
a
his turnover in the last financial year—
i
in respect of which audited accounts are available; or
ii
where audited accounts are not required, in respect of which accounts are available,
before the relevant date was more than £2,000,000; and
b
in the calculation year the person handled in aggregate more than 50 tonnes of packaging or packaging materials.