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Section 32
1Part 3 of Schedule 15 to FA 2000 (CVS: the issuing company) is amended as follows.
2In paragraph 26 (excluded activities)—
(a)in sub-paragraph (1), after paragraph (h) insert—
“(ha)shipbuilding;
(hb)producing coal;
(hc)producing steel;”, and
(b)in sub-paragraph (2), after the entry relating to paragraph 30 insert—
“paragraph 30A (shipbuilding);
paragraph 30B (producing coal);
paragraph 30C (producing steel);”.
3After paragraph 30 insert—
30AIn paragraph 26(1)(ha) “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.
30B(1)This paragraph supplements paragraph 26(1)(hb).
(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.
30CIn paragraph 26(1)(hc) “steel” means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006.”
4Chapter 4 of Part 5 of ITA 2007 (EIS: the issuing company) is amended as follows.
5In section 192 (meaning of “excluded activities”)—
(a)in subsection (1), after paragraph (i) insert—
“(ia)shipbuilding,
(ib)producing coal,
(ic)producing steel,”, and
(b)in subsection (2), after paragraph (d) insert—
“(da)section 196A (shipbuilding),
(db)section 196B (producing coal),
(dc)section 196C (producing steel),”.
6After section 196 insert—
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.
(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.
In section 192(1)(ic) “steel” means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006.”
7Chapter 4 of Part 6 of ITA 2007 (VCTs: qualifying holdings) is amended as follows.
8In section 303 (meaning of “excluded activities”)—
(a)in subsection (1), after paragraph (i) insert—
“(ia)shipbuilding,
(ib)producing coal,
(ic)producing steel,”, and
(b)in subsection (2), after paragraph (d) insert—
“(da)section 307A (shipbuilding),
(db)section 307B (producing coal),
(dc)section 307C (producing steel),”.
9After section 307 insert—
In section 303(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.
(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.
In section 303(1)(ic) “steel” means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006.”
10The amendments made by this Schedule are treated as having come into force on 6 April 2008.
11But the amendments made by paragraphs 2, 3, 5 and 6 do not have effect in relation to shares issued before that date.
12And the amendments made by paragraphs 8 and 9 do not have effect in relation to—
(a)a relevant holding issued before that date, or
(b)a relevant holding acquired by a company (“the investing company”) by means of the investment of protected money.
13For the purposes of paragraph 12(b) “protected money” is—
(a)money raised by the issue before that date of shares in or securities of the investing company, or
(b)money derived from the investment of such money.
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