Amalgamation or merger liability: inter-company supplies during retrospective period included in turnover and taxable, registrations treated separately. Where companies are amalgamated or merged with an order effective from an earlier date, supplies between those companies during the period from that effective date until the date of the order are to be included in each company's turnover and are taxable. For Ordinance purposes the companies remain distinct until the date of the order, and their registration certificates are cancelled with effect from that date.