[F1Excluded activities: producing coalU.K.
Textual Amendments
F1Sch. 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)
20B(1)This paragraph supplements paragraph 16(ib).U.K.
(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.]