s 270CA Qualifying activities
Each of the following is a qualifying activity for the purposes of this Part— (a) a trade, (b) a UK property business, (c) an ... overseas property business, (d) a profession or vocation, (e) the carrying on of a concern listed in section 12(4) of ITTOIA 2005 or section 39(4) of CTA 2009 (mines, quarries and other concerns), and (f) managing the investments of a company with investment business, but only to the extent that the profits or gains from the activity are, or (if there were any) would be, chargeable to tax.