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Legislation

Income Tax Act 2007

Crossheading Excluded activities

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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

Income Tax Act 2007
Excluded activities

Section 198B | Excluded activities: subsidised generation of heat and subsidised production of gas or fuel

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 198B omitted (with effect in accordance with s. 28(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(3)(c)

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