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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: ... export of electricity

Section 198A | Excluded activities: ... export of electricity

From legislation.gov.uk

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

(2)Electricity is exported if it is exported onto a distribution system or transmission system (within the meaning of section 4 of the Electricity Act 1989).

(3)Repealed

(4)Repealed

(5)Repealed

(6)Repealed

(7)Repealed

(8)Repealed

(9)Repealed

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