Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 23 U.K. Data-gathering powers

Modifications etc. (not altering text)

C1 Sch. 23 amendment to earlier affecting provision SI 2009/470 reg. 33(1) (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2012 (S.I. 2012/836), regs. 1, 4

C2 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))

Part 5 U.K. Miscellaneous provision and interpretation

General interpretation U.K.

49 (1) A reference in this Schedule to the carrying on of a business also includes— 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 or any other public authority.

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