(1) Entertainment means:
(a) entertainment by way of food, drink or * recreation; or
(b) accommodation or travel to do with providing entertainment by way of food, drink or * recreation.
(2) You are taken to provide entertainment even if business discussions or transactions occur.
Note: These are some examples of what is entertainment:
* business lunches
* social functions.
These are some examples of what is not entertainment:
* meals on business travel overnight
* theatre attendance by a critic
* a restaurant meal of a food writer.