# Finance Act 2000, Paragraph 26

Extent: E+W+S+N.I.

(1) The following are excluded activities—
(a) dealing in land, in commodities or futures or in shares, securities or other financial instruments;
(b) dealing in goods otherwise than in the course of an ordinary trade of wholesale or retail distribution;
(c) banking, insurance, money-lending, debt-factoring, hire-purchase financing or other financial activities;
(d) leasing (including letting ships on charter or other assets on hire) or receiving royalties or other licence fees;
(e) providing legal or accountancy services;
(f) property development;
(g) farming or market gardening;
(h) holding, managing or occupying woodlands, any other forestry activities or timber production;
(ha) shipbuilding;
(hb) producing coal;
(hc) producing steel;
(i) operating or managing hotels or comparable establishments or managing property used as a hotel or comparable establishment; and
(j) operating or managing nursing homes or residential care homes, or managing property used as a nursing home or residential care home.
(2) Sub-paragraph (1) is supplemented by the following provisions—
paragraph 27 (wholesale and retail distribution);
paragraph 28 (leasing of ships);
paragraph 29 (receipt of royalties and licence fees);
paragraph 30 (property development);
paragraph 30A (shipbuilding);
paragraph 30B (producing coal);
paragraph 30C (producing steel);
paragraph 31 (hotels and comparable establishments);
paragraph 32 (nursing homes and residential care homes); and
paragraph 33 (provision of facilities for another business).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.