I am a bit confused. I have looked at the link supplied but still confused. Are you saying that if you provide an online service like Xero or similar and work from home that this applies?
I think it is saying that if the provision is to a business all is well and carry on but if providing a service to someone who is not a business, say to do their Self Assessment maybe (?) this may fall into this category.
Or have I got this completely wrong?