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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 Sch 7 para 20K

Sch 7 para 20K

The following definitions apply for the purposes of this Part of this Schedule— “aircraft” means a self-propelled machine that can move through the air other than against the earth’s surface; “emissions”, “energy” and “energy efficiency” have the same meaning as in Part 7 of this Schedule; “for the purposes of transport” means, in relation to the consumption of fuel or the purchase of electricity, for consumption by an aircraft, road-going vehicle, train or a vessel during the course of any journey which— starts, ends, or both starts and ends within the United Kingdom; “gas” means, except in the definition of “offshore activity”, any combustible substance which is gaseous at a temperature of 15 degrees Celsius and a pressure of 101.325 kPa (1013.25 mb) and which consists wholly or mainly of methane, ethane, propane, butane, hydrogen or carbon monoxide, or a combination of those, or a combustible mixture of those and air; “kWh” means kilowatt hours; “offshore activity” means activity which includes— the exploitation of mineral resources in or under the shore or bed of waters in the offshore area, the conversion of a place under the shore or bed of such waters for the purpose of storing gas, the storage of gas in, under or over such waters or the recovery of gas so stored, the unloading of gas at a place in, under or over such waters, or the provision of accommodation for persons who work on or from an offshore installation which is maintained for the production of petroleum or the storage or unloading of gas where storing gas includes storing gas with a view to its permanent disposal and where “gas” for this purpose means gas within the meaning of section 2(4) of the Energy Act 2008 or carbon dioxide; “offshore area” has the same meaning as in Part 7 of this Schedule; “offshore installation” means an installation or structure used for carrying on a relevant offshore activity, and which is situated in the waters of, or in the seabed in, the offshore area, but excluding a ship or a floating structure which is not being maintained on station during the course of a relevant offshore activity; and for this purpose “relevant offshore activity” means an activity falling within paragraphs (a) to (d) of the definition of “offshore activity”; “offshore undertaking” means an undertaking whose activities consist wholly or mainly of offshore activities; “road-going vehicle” means any vehicle— in respect of which a vehicle licence is required under the Vehicle Excise and Registration Act 1994; or which is an exempt vehicle under that Act; “tonne of carbon dioxide equivalent” has the same meaning as in Part 7 of this Schedule; “train” has the meaning given in section 83 of the Railways Act 1993; “vessel” means any boat or ship which is self-propelled and operates in or under water.

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