Section 29 Section 28(1)(b): interpretationI1
This section applies for the purposes of section 28(1)(b).
“Qualifying activity” means any activity carried on—
by a business for the purposes of the business, or
by a voluntary or community body for the purposes of the body.
For the purposes of subsection (2) the references to a business or a voluntary or community body do not include a business or a voluntary or community body which—
is controlled by a public authority, or
is acting on behalf of a public authority in carrying out the activity.
The Secretary of State must publish a statement as to how it is to be determined whether a business or a voluntary or community body is controlled by a public authority.
“Voluntary or community body” F1means any of the following—
a trade union (within the meaning of section 1 of the Trade Union and Labour Relations (Consolidation) Act 1992 or Article 3 of the Industrial Relations (Northern Ireland) Order 1992 (S.I. 1992/807 (N.I. 5)));
an unincorporated body which does not distribute any surplus it makes to its members;
a charity;
a company limited by guarantee which does not distribute any surplus it makes to its members;
a registered society within the meaning given by section 1 of the Co-operative and Community Benefit Societies Act 2014;
a registered society within the meaning given by section 1A of the Co-operative and Community Benefit Societies Act (Northern Ireland) 1969 (c. 24 (N.I.)) or a credit union within the meaning of the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12));
a community interest company;
a charitable incorporated organisation within the meaning of Part 11 of the Charities Act 2011 or of the Charities Act (Northern Ireland) 2008 (c. 12 (N.I.));
a Scottish charitable incorporated organisation within the meaning of Chapter 7 of Part 1 of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).
Annotations
Textual amendments
- F1
Words in s. 29(5) substituted (29.8.2023) by Retained EU Law (Revocation and Reform) Act 2023 (c. 28), ss. 18(3), 22(2)
Commencement
- I1
S. 29 in force at 1.7.2015 by S.I. 2015/1329, reg. 5