Parts 5 and 6: certain community-based activities to be excluded activities
This section has no associated Explanatory Notes
10(1)Part 5 of ITA 2007 is further amended as follows.
(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).