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Income Tax Act 2007
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[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)
F2Words in s. 196A inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(5)
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