# Income Tax Act 2007, Section 307C: Excluded activities: producing steel


In section 303(1)(ic) “steel” means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006.

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