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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: producing coal

Section 196B | Excluded activities: producing coal

From legislation.gov.uk

(1)This section supplements section 192(1)(ib).

(2)“Coal” has the meaning given by Article 2 of Council Regulation (EC) No. 1407/2002 (state aid to coal industry).

(3)The production of coal includes the extraction of it.

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