15 Qualifying activities
Capital Allowances Act 2001 (2001 c 2) | Legislation

Chapter 2
Qualifying Activities

15  Qualifying activities

(1)     Each of the following is a qualifying activity for the purposes of this Part—

(a)     a trade,

(b)     an ordinary [UK] [property] business,

(c)     a [UK furnished] holiday lettings business,

(d)     an [ordinary overseas] property business,

[(da)     an EEA furnished holiday lettings business,]

(e)     a profession or vocation,

(f)     a concern listed in [section 12(4) of ITTOIA 2005 or] [section 39(4) of CTA 2009] (mines, transport undertakings etc),

[(g)     managing the investments of a company with investment business,]

(h)     special leasing of plant or machinery, and

(i)     an employment or office,

but

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