(1)In this Part, references to carrying on a business include—
(a)carrying on any activity for the purposes of generating income from land (wherever situated),
(b)carrying on a profession,
(c)the activities of a charity, and
(d)the activities of a local authority or any other public authority.
(2)The Welsh Ministers may by regulations provide that for the purposes of this Part—
(a)the carrying on of a specified activity, or
(b)the carrying on of any activity, or a specified activity, by a specified person,
is or is not to be treated as the carrying on of a business.
(3)In this Act, “charity” has the meaning given by Part 1 of Schedule 6 to the Finance Act 2010 (c. 13).
Commencement Information
I1S. 85 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)