SCHEDULE APPLICABLE TURNOVER 5 For the purposes of paragraphs 4 and 7 to 9, water enterprises shall in particular be treated as being under common control if they are—
(a) water enterprises of interconnected bodies corporate;
(b) water enterprises carried on by two or more bodies corporate of which one and the same person or group of persons has control; or
(c) a water enterprise carried on by a body corporate and a water enterprise carried on by a person or group of persons having control of that body corporate.
Sch. para. 5 in force at 29.12.2004, see reg. 1