http://www.legislation.gov.uk/ukpga/2015/11/schedule/6/paragraph/8
Finance Act 2015
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-04-25
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2024-04-06
SCHEDULES
SCHEDULE 6Investment reliefs: excluded activities
PART 3Part 6 of ITA 2007: excluded activities from 6 April 2015
Subsidised energy-related activities: anaerobic digestion and hydroelectric power
8
1
In section 309A—
a
in subsection (5), omit “, B or C” (exceptions for generation involving anaerobic digestion and hydroelectric power),
b
omit subsections (7) and (8), and
c
in subsection (9), omit the definition of “anaerobic digestion”.
2
In section 309B—
a
in subsection (3), omit “or B” (exception for generation or production involving anaerobic digestion), and
b
omit subsection (5).