{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-11/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-11/paragraph-6.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/11/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "After section 196 insert—\n“Excluded activities: shipbuilding\n196A In section 192(1)(ia) “shipbuilding” has the same meaning as in the Framework on state aid to shipbuilding (2003/C 317/06), published in the Official Journal on 30 December 2003.\nExcluded activities: producing coal\n196B (1) This section supplements section 192(1)(ib).\n(2) “Coal” has the meaning given by Article 2 of Council Regulation (EC) No. 1407/2002 (state aid to coal industry).\n(3) The production of coal includes the extraction of it.\nExcluded activities: producing steel\n196C In section 192(1)(ic) “steel” means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/11/paragraph/6",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}