Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

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. Income Tax Act 2007
  2. /
  3. /Excluded activities

Section 307B | Excluded activities: producing coal F1

From legislation.gov.uk

16 September 2026

PreviousNext

(1)This section supplements section 303(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.

Notes

  1. F1

    Ss. 307A-307C inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 9, 10 (with Sch. 11 paras. 12, 13)

PreviousNext
PrivacyCookiesTerms