Section 123(4)

After subsection (12) insert— In this section “undertaking” means— any person, other than a public authority, carrying on a trade or business, whether or not with a view to profit, or any body, or the trustees of a trust, established for charitable purposes only. In this section, in so far as it forms part of the law of Scotland or Northern Ireland, “charitable purpose” has the same meaning as it has in the law of England and Wales (see section 2 of the Charities Act 2011).

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