Communications by small organisations
This section has no associated Explanatory Notes
7A communication made—
(a)by an individual as an employee or in another capacity mentioned in section 1(1)(b) in the course of a business or other activity carried on by another person,
(b)on the other person’s behalf and not on behalf of a third party, and
(c)on a date when the other person has fewer than 10 full-time equivalent employees.