In Balfour Beatty & another v Wilcox the Court of Appeal held that an outsourcing contract which did not contain any guarantee of the amount or the continuation of work could still be a stable economic entity capable of amounting to a TUPE transfer. Also, where the undertaking was reliant on significant plant and equipment, the fact that the plant and equipment was leased and therefore could not transfer did not prevent there being a transfer of an undertaking.