In this Schedule unless the context otherwise required—
“agriculture” has the same meaning as in section 109(3) of the Agriculture Act 1947 or, in relation to Scotland, as in section 86(3) of the Agriculture (Scotland) Act 1948 ;
“charity” has the same meaning as in section 506 of the Income and Corporation Taxes Act 1988 ;
“civil engineering work” means the construction or demolition of a railway-line, siding or monorail, the construction, structural alteration, repair or demolition of any aerodrome, airport, bridge, road, viaduct, dock, harbour, pier, quay, wharf, coast protection, river or drainage work, aqueduct, canal, inland navigation, reservoir, waterworks, bore-hole, well (other than an oil well), filter bed, sewage works, sewer, cooling tower or pond, tunnel, heading, adit, chimney, furnace, carbonising or gas making or gas treatment works, nuclear or thermal power station, hydro-electric station, electric line or any structure designed for its support, cable trench or duct, oil refinery, pipeline or defence installation, the sinking of a shaft or bore-hole in a mine of coal, stratified ironstone, shale or fireclay, the construction of a road below ground in such a mine, the construction of a swimming pool or other bathing place or of a playing field or ground for sporting or recreational purposes, the laying out of a cemetery or the preparation of the site, or the laying down of a foundation or sub-structure, in connection with any of the said operations or with the erection of structural metal work, but does not include any activities to which paragraph 1(a)(i) of this Schedule applies or the installation, testing, inspection or repair of machinery or plant, not being contractors' plant;
“company” includes any body corporate, and “subsidiary” has the same meaning as by virtue of section 736 of the Companies Act 1985 it has for the purposes of that Act;
“engineering construction activities” means any one or more of the principal activities of the engineering construction industry and the activities included in that industry by virtue of paragraph 1(c) of this Schedule;
“harbour authority” means a harbour authority within the meaning of the Harbours Act 1964 ;
“local authority” means—
in relation to England and Wales, a local authority within the meaning of the Local Government Act 1972 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 county council, town council or district council, and includes a joint board or joint committee of such authorities appointed under any enactment, order or scheme;
“office premises” has the same meaning as in section 1(2) of the Offices, Shops and Railway Premises Act 1963 ;
“principal activities of the engineering construction industry” means activities which, subject to the provisions of paragraph 2 of this Schedule, are specified in paragraph 1, other than those in sub-paragraphs (c) and (d) thereof, as activities of the engineering construction industry;
“production” includes any process or operation incidental or appertaining to production;
“related activities” means any of the following activities, that is to say—
research, development, design or engineering construction drawing or dynamic simulation;
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” includes all or any of the operations of repair, reconditioning, modification, alteration or conversion or the replacement of a part, but does not include cleaning or washing vehicles or carrying out running repairs or minor adjustments thereto;
“testing” includes non-destructive techniques requiring the use of ultrasonics and radiography or other appropriate technology;
“engineering construction drawings” means drawings or designs created by hand or by computer related software.