SCHEDULES

C1C2SCHEDULE 23Data-gathering powers

Annotations:
Modifications etc. (not altering text)
C1

Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))

C2

Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)

Part 5Miscellaneous provision and interpretation

General interpretation

49

1

A reference in this Schedule to the carrying on of a business also includes—

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 or any other public authority.

2

“Local authority association” has the meaning given in section 1000 of ITA 2007.