(1) The Treasury may by order make provision—
(a) as to the circumstances in which a person who would otherwise not be regarded as carrying on a regulated activity by way of business is to be regarded as doing so;
(b) as to the circumstances in which a person who would otherwise be regarded as carrying on a regulated activity by way of business is to be regarded as not doing so.
(2) An order under subsection (1) may be made so as to apply—
(a) generally in relation to all regulated
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