Revenue Scotland and Tax Powers Act 2014, Section 121 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)In this Part references to carrying on a business include—
(a)the letting of property,
(b)the activities of a charity, and
(c)the activities of a local authority and any other public authority.
(2)The Scottish Ministers may by regulations provide that for the purposes of this Part—
(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.
Modifications etc. (not altering text)
C1Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6
Commencement Information
I1S. 121 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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