Section 196B Excluded activities: producing coalF1
(1)
This section supplements section 192(1)(ib).
(2)
“Coal” has the meaning given by Article 2 of Council Regulation (EC) No. 1407/2002 (state aid to coal industry).
(3)
The production of coal includes the extraction of it.
Annotations
Textual amendments
- F1
Ss. 196A-196C inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 6, 10 (with Sch. 11 para. 11)