13Mixed-use eligible business goods

#### 13 Mixed-use eligible business goods (1) Goods (other than general purpose road vehicles or parts for such vehicles) are mixed-use eligible business goods if they are for use by a person mainly in carrying out 2 or more eligible activities. (2) In this clause: > eligible activity, in relation to goods for use by a person, means an activity such that the goods would be eligible business goods if they were for use by the person mainly in carrying out that activity, but does not include an activity in so far as: (a) the goods would be eligible business goods, if they were for use by the person mainly in carrying out that activity, only if they were for use by the person mainly in carrying out the activity at a particular place; and (b) the goods are for use by the person in carrying out the activity otherwise than at that place.