199 Excluded activities: provision of services or facilities for another business
Income Tax Act 2007 (2007 c 3) | Legislation

199  Excluded activities: provision of services or facilities for another business

(1)     Providing services or facilities for a business carried on by another person (other than a company of which the provider of the services or facilities is a qualifying subsidiary) is an excluded activity if—

(a)     the business consists wholly or as to a substantial part of activities falling within any of paragraphs (a) to [(ka)] of section 192(1), and

(b)     a controlling interest in the

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