# Income Tax Act 2007, Section 196A: Excluded activities: shipbuilding


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 , except that references in that Framework to building in the Union are to be read as including building in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/196A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-196A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.