VCM3000 - Excluded activities: contents

  1. VCM3010
    Meaning of ‘excluded activities’
  2. VCM3020
    Dealing in land, in commodities or futures in shares, securities or other financial instruments
  3. VCM3030
    Dealing in goods otherwise than in the course of an ordinary trade of wholesale or retail distribution
  4. VCM3040
    Banking, insurance, money-lending, debt-factoring, hire-purchase financing or other financial activities
  5. VCM3050
    Leasing (including letting ships on charter or other assets on hire)
  6. VCM3060
    Receiving royalties or licence fees
  7. VCM3070
    Providing legal or accountancy services
  8. VCM3080
    Property development
  9. VCM3090
    Farming or market gardening
  10. VCM3100
    Holding, managing or occupying woodlands, any other forestry activities or timber production
  11. VCM3110
    Shipbuilding
  12. VCM3120
    Producing coal
  13. VCM3130
    Producing steel
  14. VCM3140
    Operating or managing hotels or comparable establishments
  15. VCM3150
    Operating or managing nursing homes or residential care homes
  16. VCM3160
    Energy generating activities and creating fuel
  17. VCM3170
    Provision of services or facilities for another business
  18. VCM3200
    Tax Bulletin 54 (August 2001): EIS - qualifying trades