Section 23(4)

The condition mentioned in this subsection is that, in relation to the supply of services of any description, the supply of services of that description in the United Kingdom, or in a substantial part of the United Kingdom, is to the extent of at least one-quarter— supply by one and the same person, or supply for one and the same person; or supply by the persons by whom the enterprises concerned are carried on, or supply for those persons.

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Source: legislation.gov.uk · retrieved 2026-09-04