Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 4 E+W INVESTIGATORY POWERS OF WRA

CHAPTER 1 E+W INTRODUCTORY

Interpretation E+W

85 Meaning of “carrying on a business” E+W

(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 [F1 paragraph 2A of Schedule 18 to LTTA].

Textual Amendments

F1 Words in s. 85(3) substituted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 6(1) (with reg. 6(3)); 2020 c. 1, Sch. 5 para. 1(1)

Commencement Information

I1 S. 85 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)