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Legislation

Income Tax Act 2007

Crossheading Interpretation of conditions relating to the social enterprise

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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

Interpretation of conditions relating to the social enterprise
Excluded activity: subsidised generation or export of electricity

Section 257MS | Excluded activity: subsidised generation or export of electricity

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed