{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-309A",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-309A.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/309A",
  "kind": "section",
  "number": "309A",
  "heading": "Excluded activities: ... export of electricity",
  "text": "(1) This section supplements section 303(1)(ka).\n(2) Electricity is exported if it is exported onto a distribution system or transmission system (within the meaning of section 4 of the Electricity Act 1989).\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 309A inserted (17.7.2012) (with effect in accordance with Sch. 8 para. 22 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 12"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 309A(3)-(9) omitted (with effect in accordance with s. 28(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(4)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 309A(5)(6) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 11(2)(a); S.I. 2015/1836, reg. 2(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 309A(7)(8) omitted (with effect in accordance with Sch. 6 para. 9 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 8(1)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 309A heading omitted (with effect in accordance with s. 28(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(4)(b)(i)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/309A",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}