(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.]
Textual Amendments
F1Ss. 307A-307C inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 9, 10 (with Sch. 11 paras. 12, 13)