Commentary on Sections Overview Overview Section 310: Excluded activities: provision of services or facilities for another business
920.This section treats the provision of services or facilities as excluded activities if:
	the services or facilities are provided to businesses which themselves consist largely of excluded activities; and
	the specified control requirements exist.
It is based on paragraph 4(2) and paragraph 5(2) to (4) of Schedule 28B to ICTA.
921.The section is written in terms of a business. The way the definition of a trade in paragraph 5(4), governing paragraph 4 and 5 of Schedule 28B, is applied within those paragraphs has been simplified. See Change 64 in Annex 1.