Provisions of this Chapter not to apply in certain cases.

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....0<br>Provisions of this Chapter not to apply in certain cases. 102. (1) The provisions of this Chapter shall not apply to any person who— (a) holds any business under trust, notwithstanding any s....

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....; (d) carries on any business if it is not a business incidental to charitable activity. (2) Without prejudice to sub-section (1), the non-profit organisation which ceases to be so due to conversi....