Statute
Section 196B — Income Tax Act 2007: Excluded activities: producing coal
Text of the provision Official document
Excluded activities: producing coal 196B 1 This section supplements section 192(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.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →