Simon, from Section II Protection and Earthing of ESQR 2002
(3) A generator or distributor shall, in respect of any low voltage network which he owns or operates, ensure that -
(a) the outer conductor of any electric line which has concentric conductors is connected with earth;
(b) every supply neutral conductor is connected with earth at, or as near as is reasonably practicable to, the source of voltage except that where there is only one point in a network at which consumer's installations are connected to a single source of voltage, that connection may be made at that point, or at another point nearer to the source of voltage; and
(c) no impedance is inserted in any connection with earth of a low voltage network other than that required for the operation of switching devices or of instruments or equipment for control, telemetry or metering.
And from Part VII SUPPLIES TO INSTALLATIONS AND TO OTHER NETWORKS
(4) Unless he can reasonably conclude that it is inappropriate for reasons of safety, a distributor shall, when providing a new connection at low voltage, make available his supply neutral conductor or, if appropriate, the protective conductor of his network for connection to the protective conductor of the consumer's installation.
(5) In this regulation the expression "new connection" means the first electric line, or the replacement of an existing electric line, to one or more consumer's installations.
Note part 5, whilst not saying so, it has been widely accepted that the replacement of the head of an installation, or upgrading of the service head also requires the installation, if none present, of a connection to earth.