Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 309B
Excluded activities: subsidised generation of heat and subsidised production of gas or fuel
Section 309B excludes the subsidised generation of heat and the subsidised production of gas or fuel from qualifying as eligible activities for the purposes of Venture Capital Trust (VCT) relief.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.