75. Activities carried on in the course of a profession or non-investment business

(1) There is excluded from paragraphs 12, 16(1) and (2), 28, 33, 36 and 43 any activity which —
(a) is carried on in the course of carrying on any profession or business which does not otherwise consist of the carrying on of Regulated Activities in the Abu Dhabi Global Market; and
(b) may reasonably be regarded as a necessary part of other services provided in the course of that profession or business.
(2) But the exclusion in sub-paragraph (1) does not apply if the activity in question is remunerated separately from the other services.