Related Commentary  Related HMRC Manuals

15(1)  Each of the following is a qualifying activity for the purposes of this Part–

(a)a trade,

(b)an ordinary UK property business,

(c)a UK furnished holiday lettings business,

(d)an ordinary overseas property business,

(da)an EEA furnished holiday lettings business,

(e)a profession or vocation,

(f)a concern listed in section 12(4) of ITTOIA 2005 or section 39(4) of CTA 2009 (mines, transport undertakings etc.),

(g)managing the investments of a company with investment business,

(h)special leasing of plant or machinery, and

(i)an employment or office,

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