177“Relevant amount of gross revenue” for the purposes of s. 176
(1)The relevant amount of gross revenue for the purposes of section 176, in relation to a penalty imposed on a person, is—
(a)where the last accounting period of that person which falls before the contravention was a period of twelve months, the relevant part of his gross revenue for that period; and
(b)in any other case, the amount which, by making any appropriate apportionments or other adjustments of the relevant part of his gross revenue for the accounting period or periods mentioned in subsection (2), is computed to be the amount representing the annual rate for the relevant part of his gross revenues.
(2)The accounting period or periods referred to in subsection (1) are—
(a)every accounting period of his to end within the period of twelve months immediately preceding the contravention; and
(b)if there is no such accounting period, the accounting period of his which is current at the time of the contravention.
(3)In this section, a reference to the relevant part of a person’s gross revenue, in relation to a contravention of the terms, provisions or limitations of a licence, is a reference to so much of his gross revenue as is attributable to the provision of the service to which that licence relates.
(4)For the purposes of this section—
(a)the gross revenue of a person for a period, and
(b)the extent to which a part of a person’s gross revenue is attributable to the provision of any service,
shall be ascertained in accordance with such principles as may be set out in a statement made by OFCOM.
(5)Such a statement may provide for the amount of a person’s gross revenue for an accounting period that is current when the amount falls to be calculated to be taken to be the amount estimated by OFCOM, in accordance with the principles set out in the statement, to be the amount that will be his gross revenue for that period.
(6)OFCOM may revise a statement made under subsection (4) from time to time.
(7)A statement made or revised under this section may set out different principles for different cases.
(8)Before making or revising a statement under this section, OFCOM must consult the Secretary of State and the Treasury.
(9)OFCOM must—
(a)publish the statement made under subsection (4) and every revision of it; and
(b)send a copy of the statement and of every such revision to the Secretary of State;
and the Secretary of State must lay copies of the statement and of every such revision before each House of Parliament.
(10)Section 13A of the Wireless Telegraphy Act 1949 (c. 54) is to apply for the purpose of ascertaining the amount of a person’s gross revenue for any period for the purposes of section 176 of this Act and this section as it applies for the purpose of obtaining information for statistical purposes about matters relating to the establishment, installation or use by that person of a station or apparatus.
(11)In this section—
“accounting period”, in relation to a person, means a period in respect of which accounts of the undertaking carried on by him are prepared or, if one such period is comprised in another, whichever of those periods is or is closest to a twelve month period; and
“gross revenue”, in relation to a person, means the gross revenue of an undertaking carried on by that person.