Each of the following is a qualifying activity for the purposes of plant and machinery allowances1:
(1) a trade2;
(2) an ordinary UK property business3;
(3) a UK furnished holiday lettings business4;
(4) an ordinary overseas property business5;
(5) an EEA furnished holiday lettings business6;
(6) a profession or vocation7;
(7) mines, quarries and other concerns8;
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