http://www.legislation.gov.uk/asp/2014/16/section/121/notesExplanatory Notes to Revenue Scotland and Tax Powers Act 2014Scottish GovernmentenKing's Printer for Scotland2015-08-04
<Citation URI="http://www.legislation.gov.uk/id/asp/2014/16" id="c00001" Class="ScottishAct" Year="2014" Number="0016">Revenue Scotland and Tax Powers Act 2014</Citation>
16
24 September 2014
The Act<CitationSubRef id="c00392" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7" CitationRef="c00001" SectionRef="part-7">Part 7</CitationSubRef> – Investigatory Powers of Revenue Scotland<CitationSubRef id="c00394" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7/part/1" CitationRef="c00392" SectionRef="part-7-part-1">Chapter 1</CitationSubRef> — Investigatory Powers: IntroductoryInterpretation
<CitationSubRef id="c00400" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/121" CitationRef="c00001" SectionRef="section-121">Section 121</CitationSubRef> – Meaning of “carrying on a business”
163
This section sets out the definition of a “carrying on a business” as referred to throughout this Part of the Act. A business includes the letting of property, the activities of a charity, the activities of a local authority and also any other public authority. The section also confers powers on the Scottish Ministers to make further provision by regulations regarding what is or is not to be treated as carrying on a business in this Part of the Act. Such regulations are subject to the negative procedure.