29Section 28(1)(b): interpretationU.K.
(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” [F1means any of the following—
(a)a trade union (within the meaning of section 1 of the Trade Union and Labour Relations (Consolidation) Act 1992 or Article 3 of the Industrial Relations (Northern Ireland) Order 1992 (S.I. 1992/807 (N.I. 5)));
(b)an unincorporated body which does not distribute any surplus it makes to its members;
(c)a charity;
(d)a company limited by guarantee which does not distribute any surplus it makes to its members;
(e)a registered society within the meaning given by section 1 of the Co-operative and Community Benefit Societies Act 2014;
(f)a registered society within the meaning given by section 1A of the Co-operative and Community Benefit Societies Act (Northern Ireland) 1969 (c. 24 (N.I.)) or a credit union within the meaning of the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12));
(g)a community interest company;
(h)a charitable incorporated organisation within the meaning of Part 11 of the Charities Act 2011 or of the Charities Act (Northern Ireland) 2008 (c. 12 (N.I.));
(i)a Scottish charitable incorporated organisation within the meaning of Chapter 7 of Part 1 of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).]
Textual Amendments
F1Words in s. 29(5) substituted (29.8.2023) by Retained EU Law (Revocation and Reform) Act 2023 (c. 28), ss. 18(3), 22(2)
Commencement Information
I1S. 29 in force at 1.7.2015 by S.I. 2015/1329, reg. 5