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Income Tax Act 2007

Changes over time for: Section 189

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189Meaning of “qualifying trade”U.K.
This adran has no associated Nodiadau Esboniadol

(1)For the purposes of this Part, a trade is a qualifying trade if—

(a)it is conducted on a commercial basis and with a view to the realisation of profits, and

(b)it does not at any time in period B consist wholly or as to a substantial part in the carrying on of excluded activities.

(2)References in this section and sections 192 to 198 to a trade are to be read without regard to the definition of “trade” in section 989.

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