# Taxes Management Act 1970, Paragraph 6

Extent: E+W+S+N.I.

In this Part of this Schedule “business”—
(a) in relation to a relevant person (see paragraph 1), means the relevant activity or activities that the person is carrying on or has carried on, and
(b) in relation to a relevant partnership (see paragraph 2), means the activity or activities of the partnership that may give rise to profits or income and do not fall within paragraph 2(2).

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1/paragraph/6 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-A1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.