Part 3 Part 6 of ITA 2007: Excluded Activities from 6 April 2015
Finance Act 2015 (2015 c 11) | Legislation

Part 3 Part 6 of ITA 2007: Excluded Activities from 6 April 2015

Introductory

6

The following provisions of Part 6 of ITA 2007 (venture capital trusts) are amended as set out in paragraphs 7 and 8—

(a)     section 309A (excluded activities for purposes of Part 6: subsidised generation or export of electricity), and

(b)     section 309B (excluded activities for those purposes: subsidised generation of heat and subsidised production of

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