Part 2 Part 5 of ITA 2007: Excluded Activities from 6 April 2015
Finance Act 2015 (2015 c 11) | Legislation

Part 2 Part 5 of ITA 2007: Excluded Activities from 6 April 2015

Introductory

2

The following provisions of Part 5 of ITA 2007 (enterprise investment scheme) are amended as set out in paragraphs 3 and 4—

(a)     section 198A (excluded activities for purposes of Part 5 (and, by virtue of section 257DA(9), Part 5A): subsidised generation or export of electricity), and

(b)     section 198B (excluded activities for those purposes: subsidised generation

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