10(1)Section 257MQ (meaning of “excluded activity”) is amended as set out in sub-paragraphs (2) to (4).U.K.
(2)In subsection (1)—
(a)in paragraph (b) omit “(but see subsection (2))”;
(b)after paragraph (b) insert—
“(ba)leasing (including letting ships on charter or other assets on hire),
(bb)receiving royalties or licence fees,
(bc)operating or managing nursing homes or residential care homes or managing property used as a nursing home or residential care home (see section 257MQA),
(bd)generating electricity, exporting electricity (see subsection (3)) or making electricity generating capacity available,
(be)generating heat,
(bf)generating any form of energy not within paragraph (bd) or (be),
(bg)producing gas or fuel,”;
(c)omit paragraph (f) (subsidised generation or export of electricity).
(3)Omit subsection (2).
(4)After subsection (2) insert—
“(3)For the purposes of subsection (1)(bd) 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).”
(5)After section 257MQ insert—
“257MQAExcluded activities: nursing homes and residential care homes
(1)This section supplements section 257MQ(1)(bc).
(2)“Nursing home” means any establishment which exists wholly or mainly for the provision of nursing care—
(a)for persons suffering from sickness, injury or infirmity, or
(b)for women who are pregnant or have given birth.
(3)“Residential care home” means any establishment which exists wholly or mainly for the provision of residential accommodation, together with board and personal care, for persons in need of personal care because of—
(a)old age,
(b)mental or physical disability,
(c)past or present dependence on alcohol or drugs,
(d)any past illnesses, or
(e)past or present mental disorder.
(4)The activities of a person are not to be taken to fall within section 257MQ(1)(bc) unless that person has an estate or interest in, or is in occupation of, the nursing home or residential care home in question.”
(6)Omit section 257MS (subsidised generation or export of electricity).