Statute
Section 20B — Finance Act 2008: Excluded activities: producing coal
Text of the provision Official document
Excluded activities: producing coal 20B 1 This paragraph supplements paragraph 16(ib). 2 “ Coal ” has the meaning given by Article 2 of Council Regulation ( (state aid to coal industry). EC ) No. 1407/2002 3 The production of coal includes the extraction of it.
Official source: legislation.gov.uk
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