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Legislation
Income Tax Act 2007

Crossheading Excluded activities

  • Section 303 Meaning of “excluded activities”
  • Section 304 Excluded activities: wholesale and retail distribution
  • Section 305 Excluded activities: leasing of ships
  • Section 306 Excluded activities: receipt of royalties and licence fees
  • Section 307 Excluded activities: property development
  • Section 307A Excluded activities: shipbuilding
  • Section 307B Excluded activities: producing coal
  • Section 307C Excluded activities: producing steel
  • Section 308 Excluded activities: hotels and comparable establishments
  • Section 309 Excluded activities: nursing homes and residential care homes
  • Section 309A Excluded activities: ... export of electricity
  • Section 309B Excluded activities: subsidised generation of heat and subsidised production of gas or fuel
  • Section 310 Excluded activities: provision of services or facilities for another business
  1. Excluded activities
  2. Excluded activities: shipbuilding

Section 307A | Excluded activities: shipbuilding

From legislation.gov.uk

In section 303(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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