Schedule 2, Part 1, paragraph 3(2)

The regulations may identify the activities by reference to any, or any combination of, criteria and in particular— may identify the activities by reference to the locations or locations at which they are carried on, or may be expressed to apply to all activities of a particular kind carried on in the United Kingdom or a part of the United Kingdom.

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Source: legislation.gov.uk · retrieved 2026-07-30