Paragraph 6
The following provisions of Part 6 of ITA 2007 (venture capital trusts) are amended as set out in paragraphs 7 and 8—
(a)
section 309A (excluded activities for purposes of Part 6: subsidised generation or export of electricity), and
(b)
section 309B (excluded activities for those purposes: subsidised generation of heat and subsidised production of gas or fuel).