# Finance Act 2011, Paragraph 49


(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.

---
Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/49 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.