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(1)This section applies for the purposes of this Part.
(2)“Works contract” means a contract constituting or including an agreement which provides for the carrying out of work by a defined authority.
(3)But a contract is not a works contract if it constitutes or includes an agreement providing for a defined authority to discharge the functions of a Minister of the Crown, another defined authority or (in the application of this Part to England and Wales) a water authority.
(4)“Functional work” means—
(a)work carried out by a defined authority, other than work carried out under a works contract; and
(b)work which is carried out otherwise than by a defined authority but which is dependent upon, or incidental or preparatory to, other work which, by virtue of paragraph (a) above, is functional work in relation to that authority;
and work carried out as mentioned in paragraph (b) above shall be treated as carried out by the defined authority.
(5)“Financial year” means a period of 12 months beginning with 1st April.
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