(1)This section applies for the purposes of section 28(1)(b).
(2)“Qualifying activity” means any activity carried on—
(a)by a business for the purposes of the business, or
(b)by a voluntary or community body for the purposes of the body.
(3)For the purposes of subsection (2) the references to a business or a voluntary or community body do not include a business or a voluntary or community body which—
(a)is controlled by a public authority, or
(b)is acting on behalf of a public authority in carrying out the activity.
(4)The Secretary of State must publish a statement as to how it is to be determined whether a business or a voluntary or community body is controlled by a public authority.
(5)“Voluntary or community body” has the meaning given in section 27.