Income Tax (Earnings and Pensions) Act 2003 Explanatory Notes

Paragraph 16: Excluded activities

3492.This paragraph lists the various activities that are excluded activities for the purposes of EMI. Some of these activities are described more fully in subsequent paragraphs of this Schedule, and this paragraph includes signposts to those subsequent explanatory provisions. It derives from paragraph 19 of Schedule 14 to FA 2000.

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