SWA cable - best to earth at both ends ?

To play Devil's advocat for a second there are instances where a DNO can prohibit the export of a PME earth and they would probably use ESQCR as their statutory instruction.
Even if they can, those circumstances would not be "any outbuilding with its own CU".
 
I don't think petrol stations are prohibited a TN-CS under the ESQCR, just marinas and caravan sites.
 

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