Section 3Part 1 — PRELIMINARY
Application
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This Act does not apply to —
any trade or business licensed or registered to be carried on as a trade or business under another Law without reference to this Act, including where that other Law exempts a person to whom it applies from registering, being licensed or paying a fee;
the Caymanians who produce and sell agricultural products or cottage industry products, including, for example, jams, jellies, heavy cakes, sauces and thatch work; and
any Caymanian who is self-employed and who creates for sale artistic, dramatic, musical or literary works.
artisans, craftspersons and other persons who do not carry on a business of their own but are themselves employed by other persons;
self-employed Caymanians who fish; or
any corporation or body which satisfies the Board that it has been formed for purposes of social or public welfare, religion, charity, art or science and that it applies its income and profits solely for promoting such purposes and does not permit the payment of any dividends to its members.