Commentary on Sections Overview Overview Section 199: Excluded activities: provision of services or facilities for another business
651.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 sections 297(2) and 298(1) to (3) of ICTA.
652.The section is written in terms of a business. As a consequence, the way in which the definition of a trade in section 298(3) of ICTA, governing sections 297 and 298, is applied within those sections has been simplified. See Change 46 in Annex 1.