# Rates (Northern Ireland) Order 1977, Paragraph 5

Extent: N.I.

In paragraphs 1 to 4ZA—
(a) “business” includes—
(i) any activity carried on by a body to which Article 41 applies; and
(ii) any activity carried on by a charity within the meaning of that Article;
(b) “commercially” means on a commercial basis, and with a view to the realisation of profits;
(c) references to the purposes of a private dwelling include references to the purposes of private dwellings.
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/nisi/1977/2157/schedule/5/paragraph/5 (the official version)
Page: https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-5/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.