Related Commentary  Related CasesRelated HMRC Manuals

94(1)  In this Act “business”  includes any trade, profession or vocation.

94(2)  Without prejudice to the generality of anything else in this Act, the following are deemed to be the carrying on of a business–

(a)the provision by a club, association or organisation (for a subscription or other consideration) of the facilities or advantages available to its members; and

(b)the admission, for a consideration, of persons to any premises.

94(3)  [Repealed by FA 1999, s. 20(1) and 139(1) and Sch. 20, Pt. II(2).]

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