business

Means— (a) trade, commerce or manufacture, profession, vocation or occupation; (b) any other activity in the nature of trade, commerce or manufacture, profession, vocation or occupation; (c) any activity carried on by a person continuously or regularly, whether or not for gain or profit and which involves, in part or in whole, the supply of goods or services for consideration; or (d) a supply of property by way of lease, licence, or similar arrangement, but does not include— (i) employment; (ii) a hobby or leisure activity of an individual; or (iii) an activity of a person, other than an individual, that if carried on by an individual would come within sub-paragraph (ii)