Yn ddilys o 11/05/2001
Qualifying trade, profession or vocationU.K.
2(1)A trade, profession or vocation is a “qualifying trade, profession or vocation” if the taxpayer’s profits from it—
(a)are derived wholly or mainly from qualifying creative works, and
(b)are chargeable to tax under Case I or II of Schedule D.
(2)In sub-paragraph (1) “qualifying creative works” means—
(a)literary, dramatic, musical or artistic works, or
(b)designs,
created by the taxpayer personally or, where the trade, profession or vocation is carried on by the taxpayer in partnership, by one or more of the partners personally.