Part 6U.K.Venture capital trusts

Chapter 4U.K.Qualifying holdings

Excluded activitiesU.K.

F1309BExcluded activities: subsidised generation of heat and subsidised production of gas or fuelU.K.

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Textual Amendments

F1S. 309B omitted (with effect in accordance with s. 28(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(4)(c)