Paragraph 11 C1

(1)

Part 6 of ITA 2007 is further amended as follows.

(2)

In section 309A—

(a)

omit subsections (5) and (6) (exception for community-based generation), and

(b)

in subsection (9), omit the definitions of “community benefit society”, “co-operative society” and “NI industrial and provident society”.

(3)

In section 309B—

(a)

omit subsections (3) and (4) (exception for community-based generation or production), and

(b)

omit subsection (6) (interpretation of section).

Annotations

C1: Sch. 6 para. 11 modified (30.11.2015) by The Finance Act 2015 (Paragraphs 10 to 12 of Schedule 6) Regulations 2015 (S.I. 2015/1836), regs. 1, 2(b)