Finance Act 2008

5U.K.In section 192 (meaning of “excluded activities”)—

(a)in subsection (1), after paragraph (i) insert—

(ia)shipbuilding,

(ib)producing coal,

(ic)producing steel,, and

(b)in subsection (2), after paragraph (d) insert—

(da)section 196A (shipbuilding),

(db)section 196B (producing coal),

(dc)section 196C (producing steel),.