4. In section 71(1) (business carried on by body corporate)—
(a)in subsection (1)(b), for “where” substitute “at or from which”;
(b)in subsection (2)—
(i)for “the business at” substitute “the business carried on at or from”,
(ii)in paragraph (a), after “retail sale at” insert “or from”, and
(iii)in paragraph (b), after “supply at” insert “or from”; and
(c)in subsection (3)(c), for “the business at” substitute “the business carried on at or from”.
Section 71 was substituted by the Health Act 2006 (c. 28), section 28, and then amended by S.I. 2010/231, 2011/2647 and 2019/593.