10Activities that are ancillary to one or more higher‑level activities

#### 10 Activities that are ancillary to one or more higher‑level activities (1) For the purposes of Chapter 1, the following activities of a person (the exemption user) are ancillary to one or more other activities (the higher‑level activities) carried out by the exemption user: (a) scheduling, sequencing, monitoring, controlling or costing the higher‑level activities; (b) ordering, storing, handling, transporting, monitoring, controlling, costing, repairing or maintaining any of the following: (i) goods/equipment used, or for use, mainly in carrying out the higher‑level activities; (ii) if each of the higher‑level activities consists of applying a process or treatment to goods as described in paragraph (a) or (b) of the definition of manufacture‑related activity in exemption Item 18—the goods to which that process or treatment is applied; (iia) materials wholly or partly out of which wholesaler’s‑materials goods in relation to the exemption user are to be manufactured; (iii) goods for use exclusively as raw materials in the on‑site construction of goods/equipment for use mainly in carrying out the higher‑level activities; (iv) goods for use exclusively as parts for goods/equipment for use mainly in carrying out the higher‑level activities; (v) goods for use exclusively as raw materials in repairing or maintaining goods/equipment for use mainly in carrying out the higher‑level activities; (c) training people, or preparing materials for training people, if the training is mainly for the purpose of developing, improving or maintaining their skills in performing the higher‑level activities; (d) an activity that is undertaken mainly for one or more of the following purposes: (i) providing access to a building, or part of a building, that is used, or for use, mainly in carrying out the higher‑level activities; (ii) providing lighting for the purpose of carrying out the higher‑level activities; (iii) controlling temperature in an eligible area; (iv) covering floors or windows in an eligible area; (v) monitoring or controlling pollution that results from carrying out the higher‑level activities; (vi) disposing of waste products that result from carrying out the higher‑level activities; (vii) producing, supplying or regulating power (including electricity, gas, compressed air or hydraulic power) for use in carrying out the higher‑level activities; (viii) transporting people (otherwise than by air or sea), within an eligible area, in order to assist them to carry out the higher‑level activities; (ix) monitoring the weather for a purpose related to carrying out the higher‑level activities; (x) preventing accidents in an eligible area, where the accidents involve persons carrying out the higher‑level activities; (xi) treating injuries in an eligible area, where the injuries occur in an eligible area to persons carrying out the higher‑level activities; (xii) preventing people who are carrying out the higher‑level activities from being injured while in an eligible area; (xiii) preventing, detecting or extinguishing fires in an eligible area; (xiv) cleaning or de‑contaminating an eligible area; (xv) providing security for an eligible area; (xvi) monitoring, supplying or regulating water for use mainly in carrying out the higher‑level activities; (xvii) providing communications for the purpose of carrying out the higher‑level activities. (2) In this section: > eligible area means an area that is used, or for use, mainly in carrying out the higher‑level activities. > goods/equipment means goods, or machinery, implements or apparatus.