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What is NOT a qualifying trade?
A company can be assumed to undertake a qualifying trade, unless it is involved in a non-qualifying trade. Examples of non-qualifying trades are:
dealing in land, shares or financial instruments;
providing finance or insurance;
leasing or receiving royalties or licence fees;
legal or accountancy services;
certain property-based trades such as property development, farming, market gardening, hotel management and operating or managing nursing homes or residential care homes;
the generation or export of electricity or the generation of heat or any other form of energy;
producing gas or fuel.
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