Finance Act 2015

Introductory

This section has no associated Explanatory Notes

6The following provisions of Part 6 of ITA 2007 (venture capital trusts) are amended as set out in paragraphs 7 and 8

(a)section 309A (excluded activities for purposes of Part 6: subsidised generation or export of electricity), and

(b)section 309B (excluded activities for those purposes: subsidised generation of heat and subsidised production of gas or fuel).