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Legislation
Income Tax Act 2007

Crossheading Interpretation of conditions relating to the social enterprise

  • Section 257MP Meaning of “qualifying trade”
  • Section 257MQ Meaning of “excluded activity”
  • Section 257MQA Excluded activities: nursing homes and residential care homes
  • Section 257MR Excluded activities: property development
  • Section 257MS Excluded activity: subsidised generation or export of electricity
  • Section 257MT Excluded activity: providing services or facilities for another business
  • Section 257MU Meaning of “qualifying subsidiary”
  • Section 257MV Meaning of “90% social subsidiary” of a social enterprise
  • Section 257MW Excluded activities: power to amend
  1. Income Tax Act 2007
  2. /
  3. /CHAPTER 4 Eligibility: conditions relating to the social enterprise

Crossheading Interpretation of conditions relating to the social enterprise

From legislation.gov.uk

Contents

  1. Section 257MP Meaning of “qualifying trade”
  2. Section 257MQ Meaning of “excluded activity”
  3. Section 257MQA Excluded activities: nursing homes and residential care homes
  4. Section 257MR Excluded activities: property development
  5. Section 257MS Excluded activity: subsidised generation or export of electricity
  6. Section 257MT Excluded activity: providing services or facilities for another business
  7. Section 257MU Meaning of “qualifying subsidiary”
  8. Section 257MV Meaning of “90% social subsidiary” of a social enterprise
  9. Section 257MW Excluded activities: power to amend
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