Income Tax Act 2007 (c. 3)

Part 5 U.K. Enterprise investment scheme

Chapter 4 U.K. The issuing company

Excluded activities U.K.

F1 198B Excluded activities: subsidised generation of heat and subsidised production of gas or fuel U.K.

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Textual Amendments

F1 S. 198B omitted (with effect in accordance with s. 28(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(3)(c)