larger commercial customer

(in PRIN, ICOBS, and PROD) a commercial customer who falls within one of the following categories:

1. (a) a charity which has an annual income of £6.5 million or more;
2. (b) a trustee of a trust which has a net asset value of £5 million or more; or
3. (c) an enterprise which is not:
   1. (i) a micro-enterprise; or
   2. (ii) a small business.