(1) In this section -
"business" means -
(a) a profession, or
(b) a trade consisting solely of the supply (within the meaning of the Value-Added Tax Consolidation Act 2010) of a service and includes, in the case of a trade part of which consists of the supply of a service, that part, and also includes, in the case of a trade the whole or part of which consists of the supply of a service which incorporates the supply of goods in the course of the supply of that service, that trade or that part, as the case may be;
"specified person", in relation to a business, means -
(a) where the business is carried on by an individual, that individual, and
(b) where the business is carried on by a partnership, the precedent partner;
"tax reference number", in relation to a specified person, means each of the following -
(a) the Personal Public Service Number (PPSN) stated on any certificate of tax credits and standard rate cut-off point issued to that person by an inspector, not being a certificate i
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