29 Section 28(1)(b): interpretation

29  Section 28(1)(b): interpretation

(1)     This section applies for the purposes of section 28(1)(b).

(2)     “Qualifying activity” means any activity carried on—

(a)     by a business for the purposes of the business, or

(b)     by a voluntary or community body for the purposes of the body.

(3)     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—

(a)

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