{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-19.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/14/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) The following are excluded activities—\n(a) dealing in land, in commodities or futures or in shares, securities or other financial instruments;\n(b) dealing in goods otherwise than in the course of an ordinary trade of wholesale or retail distribution;\n(c) banking, insurance, money-lending, debt-factoring, hire-purchase financing or other financial activities;\n(d) leasing (including letting ships on charter or other assets on hire) or receiving royalties or licence fees;\n(e) providing legal or accountancy services;\n(f) property development;\n(g) farming or market gardening;\n(h) holding, managing or occupying woodlands, any other forestry activities or timber production;\n(i) operating or managing hotels or comparable establishments, or managing property used as a hotel or comparable establishment; and\n(j) operating or managing nursing homes or residential care homes, or managing property used as a nursing home or residential care home.\n(2) Sub-paragraph (1) is supplemented by the following provisions—\nparagraph 20 (wholesale and retail distribution);\nparagraph 21 (leasing of ships);\nparagraph 22 (receipt of royalties and licence fees);\nparagraph 23 (property development);\nparagraph 24 (hotels and comparable establishments);\nparagraph 25 (nursing homes and residential care homes); and\nparagraph 26 (provision of facilities for another business).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "asp/2001/8",
      "affecting_title": "Regulation of Care (Scotland) Act 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/19",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}