OpenLegislation

Article 3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Subject to articles 6 and 7 below, where a person carrying on a business puts services which have been supplied to him to any private use or uses them, or makes them available to any person for use, for a purpose other than a purpose of the business he shall be treated for the purposes of the Act as supplying those services in the course or furtherance of the business.