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Finance Act 2000
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- UK Public General Acts
- 2000 c. 17
- SCHEDULE 22
- Part VI
- Qualifying incidental activities
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This is the original version (as it was originally enacted).
Qualifying incidental activities
48(1)A company’s incidental activities means its ship-related activities that—
(a)are incidental to its core qualifying activities, and
(b)are not qualifying secondary activities.
(2)If the turnover in an accounting period of the company from its incidental activities (taken together) does not exceed 0.25% of the company’s turnover in that period from—
(a)its core qualifying activities, and
(b)its qualifying secondary activities to the extent that they do not exceed the permitted level,
the company’s incidental activities in that period are qualifying incidental activities.
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