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CPC Code 72122 Trade services of non-residential buildings and associated land

The CPC Code 72122 is described as
Trade services of non-residential buildings and associated land

Description
This subclass includes:
· sales on own account of non-residential buildings and land in cases where the sales are treated as sales of trading stock by the seller, but not sales of property where the sales are disposals of the fixed assets of the selling unit. Examples of non-residential properties include:
· factories, office buildings, warehouses
· theatres, multiple-use buildings that are primarily non-residential
· agriculture, forestry properties
· similar properties
Note: Such property can either be leasehold or freehold
This subclass does not include:
· sales of non-residential property constructed by the selling unit, cf. 5412
(2019-08-02)

It belongs to the code group
CPC Code 7212 Trade services of buildings and associated land

To this Code "72122" belongs the sub codes
(No direct sub codes available)


The equivalent ISIC Code (Rev. 3.1) is
7010: Real estate activities with own or leased property
  Activités immobilières sur biens propres ou loués

The Nearest HS Code (Harmonized System) (Rev. 2002) is
xxxx: No Code defined

The equivalent NAICS Code (Rev. 2002) is
237210: Land Subdivision

Translation of the Code description
72122: Trade services of non-residential buildings and associated land
(2019-08-02)

Alternative Spellings (synonyms): Service, Services
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