- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/2003)
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Income Tax (Earnings and Pensions) Act 2003
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 1
- SCHEDULE 5
- Part 3
- Meaning of “qualifying trade”
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Meaning of “qualifying trade”
Version Superseded: 16/12/2010
Alternative versions:
- 06/04/2003- Amendment
- 01/09/2003
Point in time - 16/12/2010- Amendment
Status:
Point in time view as at 01/09/2003.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Meaning of “qualifying trade” 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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Meaning of “qualifying trade”U.K.
15(1)A trade is a qualifying trade if—U.K.
(a)it is carried on wholly or mainly in the United Kingdom,
(b)it is conducted on a commercial basis and with a view to the realisation of profits, and
(c)it does not consist (either wholly or as to a substantial part) in the carrying on of excluded activities.
(2)The carrying on of activities of research and development from which it is intended that a connected qualifying trade will be derived or benefit counts as the carrying on of a qualifying trade.
(3)But preparing to carry on such activities does not count as preparing to carry on a qualifying trade.
(4)In sub-paragraph (2) “connected qualifying trade” means a qualifying trade carried on—
(a)by the company carrying on the activities of research and development, or
(b)if that company is a member of a group, by any other member of the group.
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