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Paragraph 20B F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph supplements paragraph 16(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

Sch. 5 paras. 20A-20C and cross-heading inserted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2008 (c. 9), s. 33(5)

Notes on Schedule 5

Modifications

C1

Sch. 5 modified (18.3.2026) by Finance Act 2026 (c. 11), s. 16

C2

Sch. 5 modified (6.4.2026) by Finance Act 2026 (c. 11), s. 13(10)