BusinessU.K.
60(1)In this Schedule (subject to regulations under this paragraph), references to carrying on a business include—U.K.
(a)the letting of property,
(b)the activities of a charity, and
(c)the activities of a government department, a local authority, a local authority association and any other public authority.
[F1(1A)A person who under section 41 of FA 1996 is liable to pay landfill tax charged on a taxable disposal is treated for the purposes of this Schedule (subject to regulations under this paragraph) as carrying on a business.]
(2)In sub-paragraph (1)—
F2...
“local authority” has the meaning given in section 999 of ITA 2007, and
“local authority association” has the meaning given in section 1000 of that Act.
(3)The Commissioners may by regulations provide that for the purposes of this Schedule—
(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.
Textual Amendments
F1Sch. 36 para. 60(1A) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 26(2)
F2Words in Sch. 36 para. 60(2) omitted (1.4.2012) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 24, 34(2); S.I. 2012/736, art. 19
Commencement Information
I1Sch. 36 para. 60 in force at 1.4.2009 by S.I. 2009/404, art. 2