Paragraph 26

dealing in land, in commodities or futures or in shares, securities or other financial instruments;

dealing in goods otherwise than in the course of an ordinary trade of wholesale or retail distribution;

banking, insurance, money-lending, debt-factoring, hire-purchase financing or other financial activities;

leasing (including letting ships on charter or other assets on hire) or receiving royalties or other licence fees;

providing legal or accountancy services;

property development;

farming or market gardening;

holding, managing or occupying woodlands, any other forestry activities or timber production;

shipbuilding;

producing coal;

producing steel;

operating or managing hotels or comparable establishments or managing property used as a hotel or comparable establishment; and

operating or managing nursing homes or residential care homes, or managing property used as a nursing home or residential care home.