SCHEDULES
SCHEDULE 6Investment reliefs: excluded activities
PART 4Further amendments of Parts 5 to 6 of ITA 2007
Parts 5 and 6: certain community-based activities to be excluded activities
C110
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 society”, “co-operative society” and “NI industrial and provident society”.
3
In section 198B—
a
omit subsections (3) and (4) (exception for community-based generation or production), and
b
omit subsection (6) (interpretation of section).