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Income Tax (Earnings and Pensions) Act 2003 Schedule 5 paragraph 23
Excluded activities: provision of facilities for another business
Schedule 5 paragraph 23 deals with circumstances where a company providing services or facilities to another business may find that activity treated as an "excluded activity" for Enterprise Management Incentive (EMI) purposes, because the business it serves is itself substantially engaged in excluded activities and both businesses are under common control.
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