TTM17276 - Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 47 qualifying secondary activities
FA00/SCH22/PARA47
(1) »Ê¹ÚÌåÓýapp Inland Revenue may make provision by regulations as to-
(a) the descriptions of activity that are to be regarded as qualifying secondary activities, and
(b) the permitted level in relation to any such activity or description of activity.
(2) »Ê¹ÚÌåÓýapp regulations may set the permitted level or provide for its determination by reference to such factors as may be specified in the regulations.
References
| Qualifying secondary activities | TTM06100 |
| Ìý | Ìý |
| SI00/2303/REG3 (qualifying secondary activities) | TTM18003 |
Ìý