(1) In this section -

"business" means -

(a) a profession, or

(b) a trade consisting solely of the supply (within the meaning of the Value-Added Tax Consolidation Act 2010) of a service and includes, in the case of a trade part of which consists of the supply of a service, that part, and also includes, in the case of a trade the whole or part of which consists of the supply of a service which incorporates the supply of goods in the course of the supply of that service, that trade or that part, as the case may be;

"specified person", in relation to a business, means -

(a) where the business is carried on by an individual, that individual, and

(b) where the business is carried on by a partnership, the precedent partner;

"tax reference number", in relation to a specified person, means each of the following -

(a) the Personal Public Service Number (PPSN) stated on any certificate of tax credits and standard rate cut-off point issued to that person by an inspector, not being a certificate issued to an employer in respect of an employee,

(b) the reference number stated on any return of income form or notice of assessment issued to that person by an inspector, and