84. Qualifying activities.

Each of the following is a qualifying activity for the purposes of plant and machinery allowances1:

  1.  

    (1)     a trade2;

  2.  

    (2)     an ordinary UK property business3;

  3.  

    (3)     a UK furnished holiday lettings business4;

  4.  

    (4)     an ordinary overseas property business5;

  5.  

    (5)     an EEA furnished holiday lettings business6;

  6.  

    (6)     a profession or vocation7;

  7.  

    (7)     mines, quarries and other concerns8;