# Tax Collection and Management (Wales) Act 2016, Section 85: Meaning of “carrying on a business”


(1) In this Part, references to carrying on a business include—
(a) carrying on any activity for the purposes of generating income from land (wherever situated),
(b) carrying on a profession,
(c) the activities of a charity, and
(d) the activities of a local authority or any other public authority.
(2) The Welsh Ministers may by regulations provide that for the purposes of this Part—
(a) the carrying on of a specified activity, or
(b) the carrying on of any activity, or a specified activity, by a specified person,
is or is not to be treated as the carrying on of a business.
(3) In this Act, “charity” has the meaning given by paragraph 2A of Schedule 18 to LTTA.

---
Source: https://www.legislation.gov.uk/anaw/2016/6/section/85 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-85
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.