198BExcluded activities: subsidised generation of heat and subsidised production of gas or fuelU.K.
(1)This section supplements section 192(1)(kb).
(2)The generation of heat, or production of gas or fuel, is “subsidised” if a payment is made, or another incentive is given, under—
(a)a scheme established by regulations under section 100 of the Energy Act 2008 or section 113 of the Energy Act 2011 (renewable heat incentives), or
(b)a similar scheme established in a territory outside the United Kingdom,
in respect of the heat generated, or gas or fuel produced.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 198B(3)(4) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 10(3)(a); S.I. 2015/1836, reg. 2(a)
F2S. 198B(5) omitted (with effect in accordance with Sch. 6 para. 5 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 4(2)(b)
F3S. 198B(6) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 10(3)(b); S.I. 2015/1836, reg. 2(a)