28 EIS, SEIS and VCTs: exclusion of energy generation
Finance Act 2016 (2016 c 24) | Legislation

Reliefs: Enterprise Investment Scheme, Venture Capital Trusts etc

28  EIS, SEIS and VCTs: exclusion of energy generation

(1)     In section 192(1) of ITA 2007 (meaning of “excluded activities”: EIS and SEIS), for paragraphs (ka) to (kc) substitute—

“(ka)     generating or exporting electricity or making electricity generating capacity available,

(kb)     generating heat,

(kc)     generating any form of energy not within

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