12. In this Chapter—

“business” includes any trade, profession or other occupation carried on, whether for profit or otherwise, either within or outside the State and includes also the performance of functions by or on behalf of—

(a) any person or body remunerated or financed wholly or partly out of moneys provided by the Oireachtas,

(b) a charity within the meaning of the Charities Act 2009,

(c) any institution of the European Union,

(d) any national or local authority in a jurisdiction outside the State, or

(e) any international organisation;

“document” includes—

(a) a map, plan, graph, drawing or photograph, or

(b) a reproduction in permanent legible form, by a computer or other means (including enlarging), of information in non-legible form.