- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Paragraph 13
Alternative versions:
- 06/04/2003- Amendment
- 01/09/2003
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Point in time view as at 01/09/2003.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Paragraph 13 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Nodiadau Esboniadol
13(1)The trading activities requirement in the case of a single company is that the company—U.K.
(a)disregarding any purposes within sub-paragraph (2), exists wholly for the purpose of carrying on one or more qualifying trades, and
(b)is carrying on a qualifying trade or preparing to do so.
(2)The purposes referred to in sub-paragraph (1)(a) are—
(a)the holding and managing of property used by the company for one or more qualifying trades carried on by it, and
(b)any purposes having no significant effect (other than in relation to incidental matters) on the extent of the company’s activities.
(3)This paragraph is supplemented by paragraph 15 (meaning of “qualifying trade”) read with paragraphs 16 to 23 (excluded activities).
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