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Legislation
Income Tax Act 2007

Crossheading Excluded activities

  • Section 303 Meaning of “excluded activities”
  • Section 304 Excluded activities: wholesale and retail distribution
  • Section 305 Excluded activities: leasing of ships
  • Section 306 Excluded activities: receipt of royalties and licence fees
  • Section 307 Excluded activities: property development
  • Section 307A Excluded activities: shipbuilding
  • Section 307B Excluded activities: producing coal
  • Section 307C Excluded activities: producing steel
  • Section 308 Excluded activities: hotels and comparable establishments
  • Section 309 Excluded activities: nursing homes and residential care homes
  • Section 309A Excluded activities: ... export of electricity
  • Section 309B Excluded activities: subsidised generation of heat and subsidised production of gas or fuel
  • Section 310 Excluded activities: provision of services or facilities for another business
  1. Excluded activities
  2. Excluded activities: hotels and comparable establishments

Section 308 | Excluded activities: hotels and comparable establishments

From legislation.gov.uk

(1)This section supplements section 303(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 303(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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