SCHEDULE 36Information and inspection powers
F1Part 9Miscellaneous provisions and interpretation
Business
60
(1)
In this Schedule (subject to regulations under this paragraph), references to carrying on a business include—
(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.
(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.