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Finance Act 2015
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There are currently no known outstanding effects for the Finance Act 2015, 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).
Modifications etc. (not altering text)
C1Sch. 6 para. 10 modified (30.11.2015) by The Finance Act 2015 (Paragraphs 10 to 12 of Schedule 6) Regulations 2015 (S.I. 2015/1836), regs. 1, 2(a)
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