PART 4

INVESTIGATORY POWERS OF WRA
CHAPTER 1

INTRODUCTORY

Interpretation

Meaning of “carrying on a business”
85
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).