Statute
Section 307B — Income Tax Act 2007: Excluded activities: producing coal
Text of the provision Official document
Excluded activities: producing coal 307B 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.
Official source: legislation.gov.uk
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