Finance Act 2015 (c. 11)

SCHEDULES

SCHEDULE 6 Investment reliefs: excluded activities

PART 3 Part 6 of ITA 2007: excluded activities from 6 April 2015

Subsidised energy-related activities: anaerobic digestion and hydroelectric power

8 (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).