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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: nursing homes and residential care homes

Section 309 | Excluded activities: nursing homes and residential care homes

From legislation.gov.uk

(1)This section supplements section 303(1)(k).

(2)“Nursing home” means any establishment which exists wholly or mainly for the provision of nursing care—

(a)for persons suffering from sickness, injury or infirmity, or

(b)for women who are pregnant or have given birth.

(3)“Residential care home” means any establishment which exists wholly or mainly for the provision of residential accommodation, together with board and personal care, for persons in need of personal care because of—

(a)old age,

(b)mental or physical disability,

(c)past or present dependence on alcohol or drugs,

(d)any past illnesses, or

(e)past or present mental disorder.

(4)The activities of a person are not to be taken to fall within section 303(1)(k) unless that person has an estate or interest in, or is in occupation of, the nursing home or residential care home in question.

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