C1PART 7Investigatory powers of Revenue Scotland

Annotations:
Modifications etc. (not altering text)

C1CHAPTER 1Investigatory powers: introductory

Interpretation

I1C1121C1Meaning of “carrying on a business”

1

In this Part references to carrying on a business include—

a

the letting of property,

b

the activities of a charity, and

c

the activities of a local authority and any other public authority.

2

The Scottish Ministers may by regulations provide that for the purposes of this Part—

a

the carrying on of an activity specified in the regulations, or

b

the carrying on of such an activity (or any activity) by a person specified in the regulations,

is or is not to be treated as the carrying on of a business.