{
  "url": "https://openlegislation.uk/draft-equality-act-2010-equal-pay-audits-regulations-2014/schedule/paragraph-14",
  "json_url": "https://openlegislation.uk/draft-equality-act-2010-equal-pay-audits-regulations-2014/schedule/paragraph-14.json",
  "legislation": "ukdsi/2014/9780111117330",
  "legislation_title": "The Equality Act 2010 (Equal Pay Audits) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-equality-act-2010-equal-pay-audits-regulations-2014",
  "path": "schedule/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "New businesses",
  "text": "(1) A new business is a business which a person, or a number of persons, (“P”) begins to carry on during the period of 12 months ending with the date of complaint.\n(2) But a business is not a new business if—\n(a) P has, at any time during the period of 6 months ending immediately before the date on which P begins to carry on the business, carried on another business consisting of the activities of which the business consists (or most of them); or\n(b) P carries on the business as a result of a transfer (within the meaning of sub-paragraph (4)).\n(3) Sub-paragraph (2)(a) does not apply if the other business referred to in that paragraph was a new business (within the meaning of this Schedule).\n(4) P carries on a business as a result of a transfer if P begins to carry on the business on another person ceasing to carry on the activities of which it consists (or most of them) in consequence of arrangements involving P and the other person.\n(5) For this purpose, P is to be taken to begin to carry on a business on another person ceasing to carry on such activities if—\n(a) the business begins to be carried on by P otherwise than in partnership on such activities ceasing to be carried on by persons in partnership; or\n(b) P is a number of persons in partnership who begin to carry on the business on such activities ceasing to be carried on—\n(i) by a person, or a number of persons, otherwise than in partnership;\n(ii) by persons in partnership who do not consist only of all the persons who constitute P; or\n(iii) partly as mentioned in paragraph (i) and partly as mentioned in paragraph (ii).\n(6) Sub-paragraph (2)(b) does not apply if the activities referred to in sub-paragraph (4) were, when carried on by the person who is not P referred to in that paragraph, activities of a new business (within the meaning of this Schedule).\n(7) P is not to be regarded as beginning to carry on a business for the purposes of sub-paragraph (1) if—\n(a) before P begins to carry on the business, P is a party to arrangements under which P may (at any time during the period of 5 years beginning with the commencement date) carry on, as part of the business, activities carried on by any other person; and\n(b) the business would have been prevented by sub-paragraph (2)(b) from being a new business if—\n(i) P had begun to carry on the activities when beginning to carry on the business; and\n(ii) the other person had at that time ceased to carry them on.\n(8) “Arrangements” includes an agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111117330/schedule/paragraph/14",
    "retrieved_at": "2026-10-30T15:12:35.714882+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}