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Capital Allowances Act 2001
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341Carrying on of highway undertakings
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(1)For the purposes of this Part the carrying on of a highway undertaking is to be treated as the carrying on of an undertaking by way of trade; and accordingly references in this Part (except sections 274 and 276) to a trade include a highway undertaking.
(2)For the purposes of this Part a person carrying on a highway undertaking is to be treated as occupying, for the purposes of the undertaking, any road in relation to which it is carried on.
(3)In this Chapter “highway undertaking” has the meaning given in item 6 of Table B in section 274.
(4)In that item and this Chapter “highway concession”, in relation to a road, means—
(a)a right to receive sums from the Secretary of State or from the Department for Regional Development in Northern Ireland because the road is or will be used by the general public, or
(b)if the road is a toll road, the right to charge tolls in respect of the road.
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