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Statutory Instruments

2003 No. 2712

ELECTRONIC COMMUNICATIONS

The Electronic Communications (Networks and Services) (Penalties) (Rules for Calculation of Turnover) Order 2003

Made

22nd October 2003

Coming into force

27th October 2003

Whereas a draft of this Order has been laid before Parliament in accordance with section 97(4) of the Communications Act 2003(1);

And whereas the said draft as so laid has been approved by resolution of each House of Parliament;

Now therefore the Secretary of State in exercise of the powers conferred on her by sections 97(3)(a) and 402(3)(a) of the Communications Act 2003 hereby makes the following Order:

Citation and commencementI1

1. This Order may be cited as the Electronic Communications (Networks and Services) (Penalties) (Rules for Calculation of Turnover) Order 2003 and shall come into force on 27th October 2003.

InterpretationI2

2. In this Order:

F1 “the Act” means the Communications Act 2003 ; ...

F2...

Rules for Calculation of turnover for the purposes of section 97I3

3. The rules for the calculation of turnover of a [F3person’sF3] relevant business for a relevant period for the purposes of section 97 of the Act shall be the rules set out in the Schedule to this Order.

Stephen Timms,

Minister of State for Energy, E-Commerce and Postal Services

Department of Trade and Industry

Rule 3

SCHEDULE RULES FOR CALCULATION OF TURNOVER FOR PURPOSES OF SECTION 97

General rulesI4,I5,I6

1.[F4 A person’s turnoverF4] shall be calculated in conformity with accounting practices and principles which are generally accepted in the United Kingdom.

2.[F5 A person’s turnoverF5] shall be limited to the amounts derived by [F6that personF6] from the relevant business after deduction of sales rebates, value added tax and other taxes directly related to turnover.

3. When a [F7person’sF7] relevant 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.

F8Rules about aids granted ...I7

F104.[F9—(1)F9] Any aid ... granted by a public body to a [F11personF11] which relates to one of [F12that person’sF12] ordinary activities shall be included in the calculation of turnover if the [F11personF11] is himself the recipient of the aid and if the aid is directly linked to the carrying out by [F13that personF13] of the relevant business.

[F14 (2) In this paragraph “ aid ” means a measure which—

(a)fulfils the conditions set out in Article 1.1 of the Agreement on Subsidies and Countervailing Measures contained in Annex 1A to the WTO Agreement, and

(b)is specific within the meaning of Article 2 of that Agreement, irrespective of whether the recipient deals in goods or services.F14]

(1)

2003 c. 21.

Status: There are currently no known outstanding effects for The Electronic Communications (Networks and Services) (Penalties) (Rules for Calculation of Turnover) Order 2003.
The Electronic Communications (Networks and Services) (Penalties) (Rules for Calculation of Turnover) Order 2003 (2003/2712)
Version from: 3 April 2025

Displaying information

Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
F1 Word in art. 2 omitted (3.4.2025) by virtue of The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(2)(a) omitted
F2 Words in art. 2 omitted (3.4.2025) by virtue of The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(2)(b) omitted
F3 Word in art. 3 substituted (3.4.2025) by The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(3) substituted
F4 Words in Sch. para. 1 substituted (3.4.2025) by The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(4)(a) substituted
F5 Words in Sch. para. 2 substituted (3.4.2025) by The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(4)(b)(i) substituted
F6 Words in Sch. para. 2 substituted (3.4.2025) by The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(4)(b)(ii) substituted
F7 Word in Sch. para. 3 substituted (3.4.2025) by The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(4)(c) substituted
F8 Word in Sch. para. 4 heading omitted (3.4.2025) by virtue of The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(4)(d) omitted
F9 Sch. para. 4 renumbered as Sch. para. 4(1) (31.12.2020) by The State Aid (Revocations and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1470), reg. 1(2), Sch. 2 para. 5(2)(a) (with Sch. 3) this amendment (text renumbered) should be read in conjunction with other related provisions, see the commentary. renumbered
F10 Words in Sch. para. 4(1) omitted (31.12.2020) by virtue of The State Aid (Revocations and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1470), reg. 1(2), Sch. 2 para. 5(2)(b) (with Sch. 3) this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary. omitted
F11 Word in Sch. para. 4(1) substituted (3.4.2025) by The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(4)(e)(i) substituted
F12 Words in Sch. para. 4(1) substituted (3.4.2025) by The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(4)(e)(ii) substituted
F13 Words in Sch. para. 4(1) substituted (3.4.2025) by The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 (S.I. 2025/443), arts. 1(2), 3(4)(e)(iii) substituted
F14 Sch. para. 4(2) inserted (31.12.2020) by The State Aid (Revocations and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1470), reg. 1(2), Sch. 2 para. 5(2)(c) (with Sch. 3) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted
I1 Art. 1 in force at 27.10.2003, see art. 1
I2 Art. 2 in force at 27.10.2003, see art. 1
I3 Art. 3 in force at 27.10.2003, see art. 1
I4 Sch. para. 1 in force at 27.10.2003, see art. 1
I5 Sch. para. 2 in force at 27.10.2003, see art. 1
I6 Sch. para. 3 in force at 27.10.2003, see art. 1
I7 Sch. para. 4 in force at 27.10.2003, see art. 1
Defined Term Section/Article ID Scope of Application
aid para 4. of SCHEDULE def_5a2d90853d
the Act art. 2. def_1e9ef1c69f

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