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Legislation
Income Tax Act 2007

Crossheading Excluded activities

  • Section 192 Meaning of “excluded activities”
  • Section 193 Excluded activities: wholesale and retail distribution
  • Section 194 Excluded activities: leasing of ships
  • Section 195 Excluded activities: receipt of royalties and licence fees
  • Section 196 Excluded activities: property development
  • Section 196A Excluded activities: shipbuilding
  • Section 196B Excluded activities: producing coal
  • Section 196C Excluded activities: producing steel
  • Section 197 Excluded activities: hotels and comparable establishments
  • Section 198 Excluded activities: nursing homes and residential care homes
  • Section 198A Excluded activities: ... export of electricity
  • Section 198B Excluded activities: subsidised generation of heat and subsidised production of gas or fuel
  • Section 199 Excluded activities: provision of services or facilities for another business
  1. Excluded activities
  2. Excluded activities: hotels and comparable establishments

Section 197 | Excluded activities: hotels and comparable establishments

From legislation.gov.uk

(1)This section supplements section 192(1)(j).

(2)The reference to a comparable establishment is to a guest house, hostel or other establishment the main purpose of maintaining which is the provision of facilities for overnight accommodation (with or without catering services).

(3)The activities of a person are not to be taken to fall within section 192(1)(j) unless that person has an estate or interest in, or is in occupation of, the hotel or comparable establishment in question.

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