Section 307B Excluded activities: producing coal
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Amendments
Section 307B inserted by Finance Act 2008 section 32 and Schedule 11 para 9 from 6 April 2008 but not in relation to a relevant holding issued before that date or a relevant holding acquired by a company by means of the investment of protected money.
(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.
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