dealing in land, in commodities or futures or in shares, securities or other financial instruments;

dealing in goods otherwise than in the course of an ordinary trade of wholesale or retail distribution (see also paragraph 17);

banking, insurance, money-lending, debt-factoring, hire-purchase financing or other financial activities;

leasing, including letting ships on charter or other assets on hire (see also paragraph 18);

receiving royalties or licence fees (see also paragraph 19);

providing legal or accountancy services;

property development (see also paragraph 20);

farming or market gardening;

holding, managing or occupying woodlands, any other forestry activities or timber production;

operating or managing hotels or comparable establishments, or managing property used as a hotel or comparable establishment (see also paragraph 21);

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);

any activities which are excluded activities under paragraph 23.