{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-49",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-49.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/23/paragraph/49",
  "kind": "paragraph",
  "number": "49",
  "heading": null,
  "text": "(1) A reference in this Schedule to the carrying on of a business also includes—\n(a) the letting of property,\n(b) the activities of a charity, and\n(c) the activities of a government department, a local authority, a local authority association or any other public authority.\n(2) “Local authority association” has the meaning given in section 1000 of ITA 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2017/10",
      "affecting_title": "Finance Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/49",
    "retrieved_at": "2026-10-29T09:09:31.813616+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}