- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (18/06/2004)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 21/07/2008
Point in time view as at 18/06/2004.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Excluded activities is up to date with all changes known to be in force on or before 27 August 2024. 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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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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