Section 23(4F)

The condition mentioned in this subsection is that, were it not for the enterprises concerned ceasing to be distinct enterprises, an enterprise within subsection (4G) would satisfy one or more of the following additional conditions— the enterprise would be carried on by a body of persons corporate or unincorporate formed or recognised under the law of any part of the United Kingdom; the activities, or part of the activities, of the enterprise would be carried on in the United Kingdom; the person, or persons, by whom the enterprise would be carried on supply goods or services to a person or persons in the United Kingdom in connection with the enterprise.

← 4E · All articles · 4G →

Source: legislation.gov.uk · retrieved 2026-09-04 · Text as consolidated on 2026-04-06; changes after this date are not shown.