6Interpretation of Part II
(1)For the purposes of this Part of this Act " building " includes part of a building, and a building may be provided by the adaptation of an existing one, or by the purchase of a new one, that is to say one not previously occupied, or, if previously occupied, then only by the purchaser, and only as part of arrangements made in contemplation of purchase.
(2)In this Part of this Act, unless the context otherwise requires—
" approved capital expenditure ", in relation to any grant, means expenditure appearing to the Secretary of State to be of a capital nature, and approved by him for the purposes of the grant;
" asset " includes works;
" capital expenditure", or expenditure of a " capital nature ", includes the capital element in expenditure consisting of instalments under a hire-purchase agreement or otherwise consisting of instalments of, or payments towards, the purchase price of, or cost of providing, the asset in question ;
" expenditure "—
(a)in relation to an asset which is provided by being installed in a building or on a site, includes expenditure on or incidental to the installation of the asset,
(b)in relation to an asset provided by being manufactured or constructed by any person, includes such sum as appears to the Secretary of State to be properly attributable to its provision by that person in that manner, and the sum so attributed shall be treated as having been paid at such time as the Secretary of State may direct;
" machinery or plant" includes part of any machinery or plant, but does not include anything forming part of mining works, or any vehicle except—
(a)a vehicle constructed or adapted for the conveyance of a machine incorporated in or permanently attached to it, or
(b)a vehicle constructed or adapted for the conveyance or haulage of loads,
but a vehicle shall not be eligible for grant under this Part of this Act unless its use for the conveyance or haulage of loads is exclusively in or about private premises, including the site of building or civil engineering operations;
" mining works " means works, or part of any works, constructed for the carrying on of any process for or incidental to the searching for, or extracting or getting of, coal, oil, natural gas or other minerals, brine (but not water) or peat, but excluding any road, track, pipe or other works for conveying minerals, or brine or peat, from the site at which they have been extracted or got;
" new ", in relation to machinery or plant, means unused ;
" qualifying premises " has the meaning given by section 3 above;
"scientific research" means any activity in the fields of natural or applied science for the extension of knowledge;
" Standard Industrial Classification " means, subject to section 4 above, the revised edition published by Her Majesty's Stationery Office dm 1968 of the publication of that name prepared by the Central Statistical Office;
" works ", except in the expression " mining works ", includes part of any works, but does not include anything forming part of mining works, or any machinery or plant, or anything forming part of, or of foundations for, machinery or plant.
(3)Where in the case of any minimum list heading in Orders III to XIX of the Standard Industrial Classification the title of the heading is not accompanied by a description of the industries or services included therein, the heading shall be construed as referring only to the manufacture of the goods specified in that title.