67.—(1) There is excluded from articles 21, 25(1) and (2), 40 and 53 any activity which—
(a)is carried on in the course of carrying on any profession or business which does not otherwise consist of regulated activities; and
(b)may reasonably be regarded as a necessary part of other services provided in the course of that profession or business.
(2) But the exclusion in paragraph (1) does not apply if the activity in question is remunerated separately from the other services.