SCHEDULES

SCHEDULE 6 U.K. Investment reliefs: excluded activities

PART 2 U.K. Part 5 of ITA 2007: excluded activities from 6 April 2015

Introductory U.K.

2 U.K. The following provisions of Part 5 of ITA 2007 (enterprise investment scheme) are amended as set out in paragraphs 3 and 4—

(a) section 198A (excluded activities for purposes of Part 5 (and, by virtue of section 257DA(9), Part 5A): subsidised generation or export of electricity), and

(b) section 198B (excluded activities for those purposes: subsidised generation of heat and subsidised production of gas or fuel).