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Paragraph 49

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A reference in this Schedule to the carrying on of a business also includes—

(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.

Notes on Schedule 23

Modifications

C1

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))

C2

Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)