The Restrictive Trade Practices (Non-notifiable Agreements) (Turnover Threshold) Order 1996

2.  “Turnover in the United Kingdom” during any particular period means the total amount charged for the supply of goods and services in the United Kingdom during that period in the ordinary course of a person’s business, after deduction—

(a) of trade discounts, rebates and other allowances;

(b) of Value Added Tax and other taxes related directly to turnover; and

(c) of any amount charged for any such supply where both the person supplying the goods or services and the person to whom they were supplied were members of one and the same group of interconnected bodies corporate at the time of the supply:

Provided that in a case in which the total amount of revenue receivable by a person during any particular period in the ordinary course of his business in the United Kingdom, after deduction—

(i) of amounts receivable in respect of the supply by him of goods or services;

(ii) of trade discounts, rebates and other allowances;

(iii) of Value Added Tax and other taxes directly related to turnover; and

(iv) of any amount receivable from any other person where both he and that other person were members of one and the same group of interconnected bodies corporate when payment fell due,

equals one third or more of the total amount charged for the supply of goods and services in the United Kingdom during the said period in the ordinary course of his business, after the deductions mentioned in sub-paragraphs (a), (b) and (c) above, “turnover in the United Kingdom”during that period means the aggregate of the two said total amounts after the above mentioned respective deductions.