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Income Tax (Earnings and Pensions) Act 2003

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Version Superseded: 21/07/2008

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Point in time view as at 01/09/2003.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Paragraph 16 is up to date with all changes known to be in force on or before 09 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. Help about Changes to Legislation

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16U.K.The following are excluded activities—

(a)dealing in land, in commodities or futures or in shares, securities or other financial instruments;

(b)dealing in goods otherwise than in the course of an ordinary trade of wholesale or retail distribution (see also paragraph 17);

(c)banking, insurance, money-lending, debt-factoring, hire-purchase financing or other financial activities;

(d)leasing, including letting ships on charter or other assets on hire (see also paragraph 18);

(e)receiving royalties or licence fees (see also paragraph 19);

(f)providing legal or accountancy services;

(g)property development (see also paragraph 20);

(h)farming or market gardening;

(i)holding, managing or occupying woodlands, any other forestry activities or timber production;

(j)operating or managing hotels or comparable establishments, or managing property used as a hotel or comparable establishment (see also paragraph 21);

(k)operating or managing nursing homes or residential care homes, or managing property used as a nursing home or residential care home (see also paragraph 22);

(l)any activities which are excluded activities under paragraph 23.

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