SCHEDULES
SCHEDULE 6Investment reliefs: excluded activities
PART 3Part 6 of ITA 2007: excluded activities from 6 April 2015
8Subsidised energy-related activities: anaerobic digestion and hydroelectric power
1
In section 309A—
a
in subsection (5), omit “, B or C” (exceptions for generation involving anaerobic digestion and hydroelectric power),
b
omit subsections (7) and (8), and
c
in subsection (9), omit the definition of “anaerobic digestion”.
2
In section 309B—
a
in subsection (3), omit “or B” (exception for generation or production involving anaerobic digestion), and
b
omit subsection (5).