Section 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)is controlled by a public authority, or

(b)is acting on behalf of a public authority in carrying out the activity.

(4)The Secretary of State must publish a statement as to how it is to be determined whether a business or a voluntary or community body is controlled by a public authority.

(5)“Voluntary or community body” means any of the following—^F1

(a)a trade union (within the meaning of section 1 of the Trade Union and Labour Relations (Consolidation) Act 1992 or Article 3 of the Industrial Relations (Northern Ireland) Order 1992 (S.I. 1992/807 (N.I. 5)));^F1

(b)an unincorporated body which does not distribute any surplus it makes to its members;^F1

(c)a charity;^F1

(d)a company limited by guarantee which does not distribute any surplus it makes to its members;^F1

(e)a registered society within the meaning given by section 1 of the Co-operative and Community Benefit Societies Act 2014;^F1

(f)a registered society within the meaning given by section 1A of the Co-operative and Community Benefit Societies Act (Northern Ireland) 1969 (c. 24 (N.I.)) or a credit union within the meaning of the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12));^F1

(g)a community interest company;^F1

(h)a charitable incorporated organisation within the meaning of Part 11 of the Charities Act 2011 or of the Charities Act (Northern Ireland) 2008 (c. 12 (N.I.));^F1

(i)a Scottish charitable incorporated organisation within the meaning of Chapter 7 of Part 1 of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).^F1