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SCHEDULES

SCHEDULE 6Investment reliefs: excluded activities

PART 2Part 5 of ITA 2007: excluded activities from 6 April 2015

Introductory

2The 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 of heat and subsidised production of gas or fuel).