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Income Tax Act 2007

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Changes over time for: Section 196A

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Changes to legislation:

There are currently no known outstanding effects for the Income Tax Act 2007, Section 196A. Help about Changes to Legislation

[F1196AExcluded activities: shipbuildingU.K.
This section has no associated Explanatory Notes

In section 192(1)(ia) “shipbuilding” has the same meaning as in the Framework on state aid to shipbuilding (2003/C 317/06), published in the Official Journal on 30 December 2003 [F2, except that references in that Framework to building in the Union are to be read as including building in the United Kingdom].]

Textual Amendments

F1Ss. 196A-196C inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 6, 10 (with Sch. 11 para. 11)

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