Finance Act 2012

This section has no associated Explanatory Notes

13(1)Section 192 (meaning of “excluded activities”) is amended as follows.U.K.

(2)In subsection (1), omit “and” at the end of paragraph (k) and after that paragraph insert—

(ka)the subsidised generation or export of electricity, and.

(3)In subsection (2), omit the “and” at the end of paragraph (e) and after paragraph (f) insert , and

(g)section 198A (subsidised generation or export of electricity).