Section 216 | Meaning of “the relevant activities”

(1)In this Part “the relevant activities”, in relation to a person (“A”) who is one of the persons as between whom any provision is made or imposed, means activities that—

(a)are within subsection (2), and

(b)are not within subsection (3).

(2)The activities within this subsection are those of A's activities that comprise the activities in the course of which, or with respect to which, that provision is made or imposed.

(3)The activities within this subsection are any of A's activities carried on—

(a)separately from the activities mentioned in subsection (2), or

(b)for the purposes of a different part of A's business.