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(1)In sections 354 to 366 as they apply throughout the United Kingdom and in relation to the Republic of Ireland—
“caravan” has the meaning given by section 29(1) of the [1960 c. 62.] Caravan Sites and Control of Development Act 1960;
“dependent relative” means, in relation to any person, a relative of his, or of his spouse, who is incapacitated by old age or infirmity from maintaining himself, or the mother of that person, or of his spouse, if the mother is widowed or living apart from her husband, or, in consequence of dissolution or annulment of marriage, a single woman;
“house-boat” means a boat or similar structure designed or adapted for use as a place of permanent habitation;
“large caravan” means one which has either or both of the following dimensions—
an overall length (excluding any draw bar) exceeding 22 feet;
an overall width exceeding seven feet six inches;
where “overall length” and “overall width” have the meanings given in Regulation 3 of the [S.I. 1966/1288.] Motor Vehicles (Construction and Use) Regulations 1966;
“separated” means separated under an order of a court of competent jurisdiction or by deed of separation or in such circumstances that the separation is likely to be permanent; and
“street works” means any works for the sewering, levelling, paving, metalling, flagging, channelling and making good of a road, and includes the provision of proper means for lighting a road.
(2)Sections 354(1) and 360 to 364 do not apply to a loan unless it is made—
(a)in connection with the application of money, and
(b)on the occasion of, or within what is in the circumstances a reasonable time from, the application of the money;
and those sections do not apply to a loan the proceeds of which are applied for some other purpose before being applied as mentioned in those sections.
(3)For the purposes of sections 354 to 364, the giving of credit for any money due from the purchaser under any sale shall be treated as the making of a loan to defray money applied by him in making the purchase.
(4)Where part only of a debt fulfils the conditions required under sections 354 to 364 for interest on the debt to be eligible for relief under section 353, such proportion of the interest shall be treated as eligible for relief under that section as is equal to the portion of the debt fulfilling those conditions at the time of the application of the money in question.
(5)In sections 357(1) and 365(3) references to the qualifying maximum for the year of assessment are references to such sum as Parliament may determine for the purpose for that year.
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