VCM3000 - Excluded activities: contents
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VCM3010Meaning of ‘excluded activities’
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VCM3020Dealing in land, in commodities or futures in shares, securities or other financial instruments
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VCM3030Dealing in goods otherwise than in the course of an ordinary trade of wholesale or retail distribution
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VCM3040Banking, insurance, money-lending, debt-factoring, hire-purchase financing or other financial activities
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VCM3050Leasing (including letting ships on charter or other assets on hire)
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VCM3060Receiving royalties or licence fees
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VCM3070Providing legal or accountancy services
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VCM3080Property development
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VCM3090Farming or market gardening
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VCM3100Holding, managing or occupying woodlands, any other forestry activities or timber production
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VCM3110Shipbuilding
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VCM3120Producing coal
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VCM3130Producing steel
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VCM3140Operating or managing hotels or comparable establishments
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VCM3150Operating or managing nursing homes or residential care homes
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VCM3160Energy generating activities and creating fuel
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VCM3170Provision of services or facilities for another business
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VCM3200Tax Bulletin 54 (August 2001): EIS - qualifying trades