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Legislation
Income Tax Act 2007

Crossheading Excluded activities

  • Section 192 Meaning of “excluded activities”
  • Section 193 Excluded activities: wholesale and retail distribution
  • Section 194 Excluded activities: leasing of ships
  • Section 195 Excluded activities: receipt of royalties and licence fees
  • Section 196 Excluded activities: property development
  • Section 196A Excluded activities: shipbuilding
  • Section 196B Excluded activities: producing coal
  • Section 196C Excluded activities: producing steel
  • Section 197 Excluded activities: hotels and comparable establishments
  • Section 198 Excluded activities: nursing homes and residential care homes
  • Section 198A Excluded activities: ... export of electricity
  • Section 198B Excluded activities: subsidised generation of heat and subsidised production of gas or fuel
  • Section 199 Excluded activities: provision of services or facilities for another business
  1. Excluded activities
  2. Excluded activities: shipbuilding

Section 196A | Excluded activities: shipbuilding

From legislation.gov.uk

In section 192(1)(ia) “shipbuilding” has the same meaning as in the Framework on state aid to shipbuilding (2003/C 317/06), published in the Official Journal on 30 December 2003 , except that references in that Framework to building in the Union are to be read as including building in the United Kingdom.

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