(1) In this section -
'active trader', in relation to a trade, means an individual who works for the greater part of his or her time on the day-to-day management or conduct of the trade;
'electronic' includes electrical, digital, magnetic, optical, electromagnetic, biometric, photonic and any other form of related technology;
'specified provisions' means sections 305 and 381;
'specified trade' means a trade consisting of or including -
(a) the generation of electricity,
(b) trading operations which are petroleum activities (within the meaning of section 21A),
(c) the development or production of -
(i) films,
(ii) film projects,
(iii) film properties, or
(iv) music properties,
(d) the acquisition of rights to participate in the revenues of -
(i) film properties, or
(ii) music properties,
or
(e) the production of, the distribution of, or the holding of an interest in -
(i) either or both a film negative and its associated soundtrack, a film tape or a film disc,
(ii) an audio tape or audi
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