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Finance Act 2015

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Changes over time for: Paragraph 10

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10(1)Part 5 of ITA 2007 is further amended as follows.U.K.

(2)In section 198A—

(a)omit subsections (5) and (6) (exception for community-based generation), and

(b)in subsection (9), omit the definitions of “community benefit society”, “co-operative society” and “NI industrial and provident society”.

(3)In section 198B—

(a)omit subsections (3) and (4) (exception for community-based generation or production), and

(b)omit subsection (6) (interpretation of section).

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