Paragraph 3 Relevant activitiesI1

Northern Ireland

In paragraph 1(e) “relevant activities” means any of the following—

(a)

activities in carrying on any trade or business in the course of which vehicles of any description are operated;

(b)

activities as a person employed for the purposes of any such trade or business; or

(c)

activities as a director of a company carrying on any such trade or business.

Annotations