Finance (No. 2) Act 1983

14 Development land tax: certain operations relating to telecommunications not to be development

(1) In section 47 of the [1976 c. 24.] Development Land Tax Act 1976 (interpretation) in subsection (1), in the definition of " development " and " development order " after the word " have " there shall be inserted the words " subject to subsections (1A) and (1B) below ".

(2) After the said subsection (1) there shall be inserted the following subsections: —

“(1A) In this Act the expression " development" does not include operations which are begun on or before 31st December 1984 and are carried out for the purposes of—

(a) the laying of telecommunications cables ;

(b) the installation of troughs to house telecommunications cables;

(c) the erection or construction of structures to house signal regeneration equipment or the installation of such equipment.

(1B) In subsection (1A) above the expressions " trough " and " structure "—

(a) do not include any trough or structure the height of which above ground level exceeds three metres ; and

(b) except in the case of a trough to house telecommunications cables, do not include any structure which covers an area of ground in excess of five square metres.”