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 196C Excluded activities: producing steel U.K.

In section 192(1)(ic) “steel” means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006.]

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)