Defined term

“business”

Defined in 102 Acts, 70 statutory instruments and 1 EU-derived instrument.

  1. The Air Traffic Management and Unmanned Aircraft Act 2021 (Airspace Change Directions) (Determination of Turnover for Penalties) Regulations 2022 SI
  2. Architects Act 1997 Act
  3. Banking Act 2009 Act
  4. Birmingham Commonwealth Games Act 2020 Act 2 definitions
  5. Bribery Act 2010 Act
  6. The Building Regulations 2010 SI
  7. Building Societies Act 1986 Act
  8. Capital Allowances Act 2001 Act
  9. The Cat and Dog Fur (Control of Import, Export and Placing on the Market) Regulations 2008 SI
  10. Civil Evidence Act 1995 Act
  11. Civil Evidence (Scotland) Act 1988 Act
  12. Civil Jurisdiction and Judgments Act 1982 Act
  13. Coal Industry Act 1994 Act
  14. Communications Act 2003 Act 2 definitions
  15. Companies Act 2006 Act
  16. The Construction (Design and Management) Regulations 2015 SI
  17. The Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 SI
  18. Consumer Credit Act 1974 Act
  19. Consumer Protection Act 1987 Act
  20. The Consumer Protection (Distance Selling) Regulations 2000 SI
  21. Consumer Rights Act 2015 Act
  22. The Consumer Rights (Payment Surcharges) Regulations 2012 SI
  23. Consumers, Estate Agents and Redress Act 2007 Act
  24. Copyright, Designs and Patents Act 1988 Act
  25. Criminal Finances Act 2017 Act
  26. Criminal Procedure (Scotland) Act 1995 Act
  27. The Data Protection (Charges and Information) Regulations 2018 SI
  28. Digital Markets, Competition and Consumers Act 2024 Act 4 definitions
  29. The Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 SI
  30. The Double Taxation Relief and International Tax Enforcement (Austria) Order 2019 SI
  31. The Double Taxation Relief and International Tax Enforcement (Gibraltar) Order 2020 SI
  32. The Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2018 SI
  33. The Double Taxation Relief and International Tax Enforcement (Isle of Man) Order 2018 SI
  34. The Double Taxation Relief and International Tax Enforcement (Jersey) Order 2018 SI
  35. The Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 SI
  36. The Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 SI
  37. The Double Taxation Relief and International Tax Enforcement (San Marino) Order 2023 SI
  38. The Double Taxation Relief (Taxes on Income) (Australia) Order 2003 SI
  39. The Double Taxation Relief (Taxes on Income)(Chile) Order 2003 SI
  40. The Double Taxation Relief (Taxes on Income) (Georgia) Order 2004 SI
  41. The Double Taxation Relief (Taxes on Income)(South Africa) Order 2002 SI
  42. The Double Taxation Relief (Taxes on Income) (The United States of America) Order 2002 SI
  43. The Electromagnetic Compatibility Regulations 2005 SI
  44. Employer’s Liability (Defective Equipment) Act 1969 Act
  45. Employers’ Liability (Compulsory Insurance) Act 1969 Act
  46. Employment Rights Act 1996 Act
  47. Employment Rights Act 2025 Act
  48. Energy Act 2004 Act
  49. Energy Act 2011 Act
  50. Energy Act 2023 Act
  51. Enterprise Act 2002 Act 2 definitions
  52. Environmental Protection Act 1990 Act
  53. The Environmental Protection (Wet Wipes Containing Plastic) (England) Regulations 2025 SI
  54. Export and Investment Guarantees Act 1991 Act
  55. Fair Trading Act 1973 Act
  56. Finance Act 1982 Act
  57. Finance Act 1999 Act
  58. Finance Act 2000 Act
  59. Finance Act 2001 Act 2 definitions
  60. Finance Act 2006 Act 2 definitions
  61. Finance Act 2007 Act
  62. Finance Act 2009 Act
  63. Finance Act 2019 Act
  64. Finance Act 2020 Act
  65. Finance Act 2026 Act 2 definitions
  66. Finance (No. 2) Act 2017 Act 2 definitions
  67. Financial Services and Markets Act 2000 Act
  68. The Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 SI
  69. Financial Services and Markets Act 2023 Act
  70. Financial Services (Banking Reform) Act 2013 Act
  71. The Financial Services (Distance Marketing) Regulations 2004 SI
  72. Food Act 1984 Act 2 definitions
  73. Food Safety Act 1990 Act
  74. Gambling Act 2005 Act
  75. The Gangmasters (Licensing Conditions) (No.2) Rules 2006 SI
  76. The Gangmasters (Licensing Conditions) Rules 2006 SI
  77. The Gangmasters (Licensing Conditions) Rules 2009 SI
  78. The Glasgow Commonwealth Games Act 2008 (Games Association Right) Order 2009 SI
  79. Government of Wales Act 2006 Act
  80. Greater London Authority Act 1999 Act
  81. The Green Deal Framework (Disclosure, Acknowledgment, Redress etc.) Regulations 2012 SI
  82. Housing Act 1957 Act
  83. Housing and Planning Act 2016 Act
  84. Housing and Regeneration Act 2008 Act
  85. The Human Medicines Regulations 2012 SI
  86. Income and Corporation Taxes Act 1988 Act
  87. Income Tax Act 2007 Act 3 definitions
  88. The Income Tax (Construction Industry Scheme) Regulations 2005 SI
  89. Income Tax (Earnings and Pensions) Act 2003 Act 3 definitions
  90. The Income Tax (Pay As You Earn) Regulations 2003 SI 2 definitions
  91. Income Tax (Trading and Other Income) Act 2005 Act
  92. The Indirect Taxes (Notifiable Arrangements) Regulations 2017 SI
  93. The Industrial Training Levy (Construction Board) Order 2000 SI
  94. The Industrial Training Levy (Construction Board) Order 2001 SI
  95. The Industrial Training Levy (Construction Board) Order 2002 SI
  96. The Industrial Training Levy (Construction Board) Order 2003 SI
  97. The Industrial Training Levy (Construction Board) Order 2004 SI
  98. The Industrial Training Levy (Construction Board) Order 2005 SI
  99. The Industrial Training Levy (Construction Board) Order 2006 SI
  100. The Industrial Training Levy (Construction Industry Training Board) Order 2007 SI
  101. The Industrial Training Levy (Construction Industry Training Board) Order 2008 SI
  102. The Industrial Training Levy (Engineering Construction Board) Order 2000 SI
  103. The Industrial Training Levy (Engineering Construction Board) Order 2001 SI
  104. The Industrial Training Levy (Engineering Construction Board) Order 2002 SI
  105. The Industrial Training Levy (Engineering Construction Board) Order 2003 SI
  106. The Industrial Training Levy (Engineering Construction Board) Order 2004 SI
  107. The Industrial Training Levy (Engineering Construction Board) Order 2005 SI
  108. The Industrial Training Levy (Engineering Construction Board) Order 2006 SI
  109. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2007 SI
  110. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2008 SI
  111. Inheritance Tax Act 1984 Act 2 definitions
  112. Insolvency Act 1986 Act
  113. Landlord and Tenant Act 1954 Act 2 definitions
  114. Late Payment of Commercial Debts (Interest) Act 1998 Act
  115. Leasehold Reform (Ground Rent) Act 2022 Act
  116. Limited Liability Partnerships Act 2000 Act
  117. Limited Partnerships Act 1907 Act
  118. The Lloyd’s Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015 SI
  119. Local Government Act 1988 Act
  120. Local Government Finance Act 1988 Act
  121. Localism Act 2011 Act
  122. The Maternity and Parental Leave etc. Regulations 1999 SI
  123. The Medicines for Human Use (Clinical Trials) Regulations 2004 SI
  124. Modern Slavery Act 2015 Act
  125. The Money Laundering Regulations 2003 SI
  126. The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 SI
  127. The National Health Service (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013 SI
  128. National Insurance Contributions Act 2011 Act
  129. National Insurance Contributions Act 2014 Act
  130. National Security and Investment Act 2021 Act
  131. The National Security and Investment Act 2021 (Monetary Penalties) (Turnover of a Business) Regulations 2021 SI
  132. Nuclear Energy (Financing) Act 2022 Act
  133. Olympic Symbol etc. (Protection) Act 1995 Act
  134. Online Safety Act 2023 Act 2 definitions
  135. Opencast Coal Act 1958 Act
  136. The Organic Products Regulations 2009 SI
  137. Partnership Act 1890 Act
  138. The Pensions Regulator (Notifiable Events) Regulations 2005 SI
  139. The Personal Pension Schemes (Restriction on Discretion to Approve) (Permitted Investments) Regulations 2001 SI
  140. The Plastic Materials and Articles in Contact with Food (England) Regulations 2006 SI
  141. Political Parties, Elections and Referendums Act 2000 Act
  142. Postal Services Act 2011 Act
  143. Product Security and Telecommunications Infrastructure Act 2022 Act
  144. Railways Act 1993 Act
  145. Recall of MPs Act 2015 Act 2 definitions
  146. Regulation (EC) No 1935/2004 of the European Parliament and of the Council of 27 October 2004 on materials and articles intended to come into contact with food and repealing Directives 80/590/EEC and 89/109/EEC EU regulation
  147. Regulation of Investigatory Powers Act 2000 Act
  148. Sale of Goods Act 1979 Act 2 definitions
  149. Scotland Act 1998 Act
  150. The Separation of Waste (England) Regulations 2025 SI
  151. The Sexual Offences Act 2003 (Notification Requirements) (England and Wales) Regulations 2012 SI
  152. Smart Meters Act 2018 Act
  153. Social Security Act 1979 Act
  154. Social Security Contributions and Benefits Act 1992 Act
  155. The Social Security (Contributions) Regulations 2001 SI 2 definitions
  156. Supply of Goods and Services Act 1982 Act
  157. Supply of Goods (Implied Terms) Act 1973 Act
  158. The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 SI 2 definitions
  159. Taxes Management Act 1970 Act 2 definitions
  160. Technical and Further Education Act 2017 Act
  161. Telecommunications Act 1984 Act
  162. The Textile Products (Labelling and Fibre Composition) Regulations 2012 SI
  163. Trade Marks Act 1994 Act
  164. Transport Act 1982 Act
  165. Transport Act 2000 Act 2 definitions
  166. Value Added Tax Act 1994 Act
  167. Vehicle Excise and Registration Act 1994 Act
  168. Video Recordings Act 1984 Act
  169. Water Act 1989 Act
  170. Water Industry Act 1991 Act
  171. The Water Supply Licence (New Customer Exception) Regulations 2005 SI
  172. Welsh Development Agency Act 1975 Act
  173. Wireless Telegraphy Act 2006 Act

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.