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Income Tax Act 2007
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Rhagor o Adnoddau
Changes over time for: Section 300
Alternative versions:
- 06/04/2007- Amendment
- 16/12/2010- Amendment
- 06/04/2011- Amendment
- 06/04/2021
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Point in time view as at 06/04/2021.
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There are currently no known outstanding effects for the Income Tax Act 2007, Section 300.
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300Meaning of “qualifying trade”U.K.
This
adran has no associated
Nodiadau Esboniadol
(1)For the purposes of this Chapter, 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 consist wholly or as to a substantial part in the carrying on of excluded activities (see sections 303 to 310).
(2)The carrying on of any activities of research and development from which it is intended—
[F1(a)that a trade will be derived which will be a qualifying trade, or
(b)that a trade will benefit which is or will be a qualifying trade,]
is to be treated 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)References in this section to a trade are to be read without regard to the definition of “trade” in section 989.
Textual Amendments
F1S. 300(2)(a)(b) substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(11); S.I. 2011/662, art. 2
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