5. In [F1paragraphs 1 to 4ZA]—N.I.
[F2(a)“business” includes—
(i)any activity carried on by a body to which Article 41 applies; and
(ii)any activity carried on by a charity within the meaning of that Article;
(b)“commercially” means on a commercial basis, and with a view to the realisation of profits;]
(c)references to the purposes of a private dwelling include references to the purposes of private dwellings.
(d)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Words in Sch. 5 para. 5 substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 41(8)(a); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
F3Sch. 5 para. 5(d) repealed (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, 41, Sch. 2 para. 41(8)(b), Sch. 3; S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)