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Revenue Scotland and Tax Powers Act 2014
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121Meaning of “carrying on a business”
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(1)In this Part references to carrying on a business include—
(a)the letting of property,
(b)the activities of a charity, and
(c)the activities of a local authority and any other public authority.
(2)The Scottish Ministers may by regulations provide that for the purposes of this Part—
(a)the carrying on of an activity specified in the regulations, or
(b)the carrying on of such an activity (or any activity) by a person specified in the regulations,
is or is not to be treated as the carrying on of a business.
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