s 341 Carrying on of highway undertakings
(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 relevant authority 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. (5) In subsection (4) “ the relevant authority ” means— (a) the Secretary of State, (b) the Scottish Ministers, (c) the National Assembly for Wales, or (d) the Department for Regional Development in Northern Ireland.