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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.
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