# Income Tax Act 2007, Section 309A: Excluded activities: ... export of electricity

Extent: E+W+S+N.I.

(1) This section supplements section 303(1)(ka).
(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).
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/309A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-309A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.