Statute
Section 196A — Income Tax Act 2007: Excluded activities: shipbuilding
Text of the provision Official document
Excluded activities: shipbuilding 196A In section 192(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 .
Official source: legislation.gov.uk
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