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Paragraph 30B F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph supplements paragraph 26(1)(hb).

(2)

“Coal” has the meaning given by Article 2 of Council Regulation (EC) No. 1407/2002 (state aid to coal industry).

(3)

The production of coal includes the extraction of it.

Annotations

Textual amendments

F1

Sch. 15 paras. 30A-30C and cross-heading inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 3, 10 (with Sch. 11 para. 11)