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1. The turnover of a person’s postal services business shall be calculated in conformity with accounting practices and principles which are generally accepted in the United Kingdom.
2. The turnover shall be limited to the amounts derived from the person’s postal services business after deduction of sales rebates, value added tax and other taxes directly related to turnover.
3. When a person’s postal services business consists of two or more undertakings that each prepare accounts then the turnover shall be calculated by adding together the turnover of each, save that no account shall be taken of any turnover resulting from the supply of goods or the provision of services between them.
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