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.
Commentary on Sections Overview Overview Section 199: Excluded activities: provision of services or facilities for another business