Tax Collection and Management (Wales) Act 2016

85Meaning of “carrying on a business”
This section has no associated Explanatory Notes

(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 Part 1 of Schedule 6 to the Finance Act 2010 (c. 13).