Income Tax Act 2007 (c. 3)

Part 5 U.K. Enterprise investment scheme

Chapter 4 U.K. The issuing company

Excluded activities U.K.

[F1 196A Excluded activities: shipbuilding U.K.

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.]

Textual Amendments

F1 Ss. 196A-196C inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 6, 10 (with Sch. 11 para. 11)