Paragraph 2
The following provisions of Part 5 of ITA 2007 (enterprise investment scheme) are amended as set out in paragraphs 3 and 4—
(a)
section 198A (excluded activities for purposes of Part 5 (and, by virtue of section 257DA(9), Part 5A): subsidised generation or export of electricity), and
(b)
section 198B (excluded activities for those purposes: subsidised generation of heat and subsidised production of gas or fuel).