SCHEDULES

SCHEDULE 1Civil legal services

Part 2Excluded services

C114

Civil legal services provided to an individual in relation to matters arising out of or in connection with—

a

a proposal by that individual to establish a business,

b

the carrying on of a business by that individual (whether or not the business is being carried on at the time the services are provided), or

c

the termination or transfer of a business that was being carried on by that individual.