Threshold testU.K.
7(1)The threshold test is met for a territory in an accounting period if—
(a)the revenue of the standard members in that territory for the period is less than 10 million euros, and
(b)the aggregate profit (loss) before income tax of those members for that period is less than 1 million euros.
(2)Where those members include members that are held for sale and the revenue of those members is not otherwise included in the amount determined for the purposes of sub-paragraph (1)(a), that revenue is to be so included.