s 3 Meaning of “business activity”
3.—(1) A business activity is an activity, or a series of activities (including ancillary activities) —(a) that involves the emission of greenhouse gas, the production of energy or the consumption of energy; and (b) that forms a single undertaking or enterprise. (2) For the purposes of subsection (1)(b), the activity or activities constituting the undertaking or enterprise must not be attributable to more than one industry sector. (3) The Minister may make regulations to prescribe —(a) the circumstances in which an activity or activities (including ancillary activities) will form part of a single undertaking or enterprise; and (b) activities which are attributable to particular industry sectors.