# Income Tax Act 2007, Section 307B: Excluded activities: producing coal


(1) This section supplements section 303(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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/307B (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-307B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.