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3. In this Schedule, unless the context otherwise requires:—
“agriculture” has the same meaning as in section 109(3) of the Agriculture Act 1947(1) or, in relation to Scotland, as in section 86(3) of the Agriculture (Scotland) Act 1948(2);
“building” includes any erection in the nature of a building;
“charity” has the same meaning as in section 506 of the Income and Corporation Taxes Act 1988(3);
“company” includes any body corporate, and “subsidiary” has the same meaning as by virtue of section 736 of the Companies Act 1985(4) it has for the purposes of that Act;
“concrete” includes pre-cast, prestressed, reinforced or autoclaved aerated concrete;
“construction activities” means any one or more of the principal activities of the construction industry and the activities included in that industry by virtue of paragraph 1(h) of this Schedule;
“contractors' plant” means machinery, plant or equipment of a kind used or intended for use in operations on the site of any building work or civil engineering work, but does not include lorries, ready-mixed concrete vehicles or other mechanically propelled vehicles mainly used for the carriage of goods on roads;
“drainage work” does not include drainage by the methods of tile drainage, mole drainage or surface gripping or the construction or maintenance of open or piped farm ditches;
“electric line” means a wire or wires, conductor or other means used for the purpose of conveying, transmitting or distributing electricity, or any apparatus connected therewith;
“letting out on hire” does not include any arrangement in the nature of hire purchase;
“local authority” means—
in relation to England and Wales, a local authority within the meaning of the Local Government Act 1972(5) or the Common Council of the City of London, and includes a joint board or joint committee of such authorities;
in relation to Scotland, a local authority within the meaning of the Local Government (Scotland) Act 1973(6) and includes a joint board or joint committee of such authorities;
“manufacture” includes assembly or any process or operation incidental or appertaining to manufacture or assembly;
“office premises” has the same meaning as in section 1(2) of the Offices, Shops and Railway Premises Act 1963(7);
“pipe-line” does not include a pneumatic dispatch tube;
“principal activities of the construction industry” means activities which, subject to the provisions of paragraph 2 of this Schedule, are specified in paragraph 1, other than sub-paragraphs (h) and (i) thereof, as activities of the construction industry;
“related activities” means any of the following activities, that is to say—
research, development, design or drawing;
buying, selling, letting out on hire, testing, advertising, packing, distribution, transport or any similar operations;
operations of a kind performed at office premises or laboratories or at stores, warehouses or similar places;
cleaning, washing or garaging vehicles or carrying out running repairs or minor adjustments thereto;
training of employees or apprentices;
“repair” in relation to a building includes maintenance, re-pointing, re-decoration and external cleaning;
“road below ground” does not include an unwalkable outlet;
“shaft” means a shaft the top of which is, or is intended to be, at the surface;
“site of any building work or civil engineering work” means the site of any operations mentioned in heads (i) to (vi) of paragraph 1(a) of this Schedule, and includes any other place occupied temporarily by the person carrying out such operations, being a place where the activities carried out are the manufacture, wholly or mainly from concrete or cast stone and solely for the purposes of the said operations, of any products specified in paragraph 1(a)(vii) of this Schedule.
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