Part 4 Further Amendments of Parts 5 to 6 of ITA 2007
Finance Act 2015 (2015 c 11) | Legislation

Part 4 Further Amendments of Parts 5 to 6 of ITA 2007

Parts 5 and 6: certain community-based activities to be excluded activities

10

(1)     Part 5 of ITA 2007 is further amended as follows.

(2)     In section 198A—

(a)     omit subsections (5) and (6) (exception for community-based generation), and

(b)     in subsection (9), omit the definitions of “community benefit societyâ€, “co-operative society†and “NI industrial and provident societyâ€.

(3)

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