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Official guidance
Venture Capital Schemes Manual

VCM3000 · Excluded activities: contents

  • VCM3010 · Excluded activities: meaning of ‘excluded activities’
  • VCM3020 · Excluded activities: dealing in land, in commodities or futures or in shares, securities or other financial instruments
  • VCM3030 · Excluded activities: dealing in goods otherwise than in the course of an ordinary trade of wholesale or retail distribution
  • VCM3040 · Excluded activities: banking, insurance, money-lending, debt-factoring, hire-purchase financing or other financial activities
  • VCM3050 · Excluded activities: leasing (including letting ships on charter or other assets on hire)
  • VCM3060 · Excluded activities: receiving royalties or licence fees
  • VCM3070 · Excluded activities: providing legal or accountancy services
  • VCM3080 · Excluded activities: property development
  • VCM3090 · Excluded activities: farming or market gardening
  • VCM3100 · Excluded activities: holding, managing or occupying woodlands, any other forestry activities or timber production
  • VCM3110 · Excluded activities: shipbuilding
  • VCM3120 · Excluded activities: producing coal
  • VCM3130 · Excluded activities: producing steel
  • VCM3140 · Excluded activities: operating or managing hotels or comparable establishments
  • VCM3150 · Excluded activities: operating or managing nursing homes or residential care homes
  • VCM3160 · Excluded activities: all energy generating activities and creating fuel
  • VCM3170 · Excluded activities: provision of services or facilities for another business
  • VCM3200 · Excluded activities: Tax Bulletin 54: EIS - qualifying trades
  1. Venture Capital Schemes Manual
  2. Excluded activities: contents

VCM3000 | Excluded activities: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Contents18 entries

  1. VCM3010Excluded activities: meaning of ‘excluded activities’
  2. VCM3020Excluded activities: dealing in land, in commodities or futures or in shares, securities or other financial instruments
  3. VCM3030Excluded activities: dealing in goods otherwise than in the course of an ordinary trade of wholesale or retail distribution
  4. VCM3040Excluded activities: banking, insurance, money-lending, debt-factoring, hire-purchase financing or other financial activities
  5. VCM3050Excluded activities: leasing (including letting ships on charter or other assets on hire)
  6. VCM3060Excluded activities: receiving royalties or licence fees
  7. VCM3070Excluded activities: providing legal or accountancy services
  8. VCM3080Excluded activities: property development
  9. VCM3090Excluded activities: farming or market gardening
  10. VCM3100Excluded activities: holding, managing or occupying woodlands, any other forestry activities or timber production
  11. VCM3110Excluded activities: shipbuilding
  12. VCM3120Excluded activities: producing coal
  13. VCM3130Excluded activities: producing steel
  14. VCM3140Excluded activities: operating or managing hotels or comparable establishments
  15. VCM3150Excluded activities: operating or managing nursing homes or residential care homes
  16. VCM3160Excluded activities: all energy generating activities and creating fuel
  17. VCM3170Excluded activities: provision of services or facilities for another business
  18. VCM3200Excluded activities: Tax Bulletin 54: EIS - qualifying trades
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