The turnover test requires a calculation of the percentage of the relevant turnovers comprising the ‘affiliated turnover amount’ as a percentage of their total turnover amount.
Fel rhan o'r prawf trosiant, mae angen cyfrifo canran y trosiannau perthnasol sy'n cynnwys swm y trosiant ymgysylltiedig fel canran o gyfanswm ei drosiant.