Section 27(6)

Subsection (5) applies to successive events— which occur within a period of two years under or in consequence of the same arrangements or transaction, or successive arrangements or transactions between the same parties or interests; and by virtue of each of which, under or in consequence of the arrangements or the transaction or transactions concerned, any enterprises cease as between themselves to be distinct enterprises.

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