{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-85",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-85.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/85",
  "kind": "section",
  "number": "85",
  "heading": "Meaning of “carrying on a business”",
  "text": "(1) In this Part, references to carrying on a business include—\n(a) carrying on any activity for the purposes of generating income from land (wherever situated),\n(b) carrying on a profession,\n(c) the activities of a charity, and\n(d) the activities of a local authority or any other public authority.\n(2) The Welsh Ministers may by regulations provide that for the purposes of this Part—\n(a) the carrying on of a specified activity, or\n(b) the carrying on of any activity, or a specified activity, by a specified person,\nis or is not to be treated as the carrying on of a business.\n(3) In this Act, “charity” has the meaning given by paragraph 2A of Schedule 18 to LTTA.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 85(3) substituted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 6(1) (with reg. 6(3)); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 85 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/85",
    "retrieved_at": "2026-10-29T20:18:13.778220+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."
}