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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 11
- Paragraph 9
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Venture capital trusts
9After section 307 insert—
“307AExcluded activities: shipbuilding
In section 303(1)(ia) “shipbuilding” has the same meaning as in the Framework on state aid to shipbuilding (2003/C 317/06), published in the Official Journal on 30 December 2003.
307BExcluded activities: producing coal
(1)This section supplements section 303(1)(ib).
(2)“Coal” has the meaning given by Article 2 of Council Regulation (EC) No. 1407/2002 (state aid to coal industry).
(3)The production of coal includes the extraction of it.
307CExcluded activities: producing steel
In section 303(1)(ic) “steel” means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006.”
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