VCM17000 - Qualifying trades: contents


VCM17010Whether activities are a trade
VCM17020General
VCM17030Excluded activities: general
VCM17040Excluded activities: 'substantial part' of a trade
VCM17050Dealing in land and property development
VCM17060Dealing in commodities and futures
VCM17070Dealing in goods
VCM17080Wholesale and retail distribution
VCM17090Ordinary trades of distribution
VCM17100Financial activities
VCM17110Leasing, and letting assets on hire
VCM17120Receiving royalties and licence fees
VCM17130Legal and accountancy services
VCM17140Farming and market gardening
VCM17150Forestry and timber production
VCM17155Shipbuilding
VCM17156Coal production
VCM17157Steel production
VCM17160Hotels and similar establishments
VCM17170Nursing homes and residential care homes
VCM17250Providing services for a non-qualifying trade
VCM17310Royalties and licence fees: waivers from 6 April 2000
VCM17320Letting ships on charter


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