- a relevant time
means any time in the period— a beginning one year before the eligible shares were issued, and b expiring at the end of the issue date.”
- accounting period
means a period which, in pursuance of any regulations under section 25(1) above, is an accounting period for the purposes of aggregates levy;
- administration order
means an administration order under Schedule B1 to the Insolvency Act 1986 (c. 45) or Article 21 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19));
- administrative receiver
means an administrative receiver within the meaning of section 251 of that Act of 1986 or Article 5(1) of that Order of 1989.
- aggregate
means (subject to section 18 below) any rock, gravel or sand, together with whatever substances are for the time being incorporated in the rock, gravel or sand or naturally occur mixed with it.
- aggregates levy credit agreement
means an agreement entered into in respect of a site by the person operating the site and the Commissioners or the Northern Ireland Department;
- aggregates levy credit certificate
means a certificate issued to the person operating a site by the Commissioners or the Northern Ireland Department as evidence of the fact that an aggregates levy credit agreement has been entered into in respect of the site;
- agreement
includes any arrangement or understanding (whether or not legally enforceable), and cognate expressions shall be construed accordingly;
- agricultural
means agricultural within the meaning of the Agriculture Act 1967 (c. 22) or the Agriculture Act (Northern Ireland) 1949 (c. 2 (N.I.));
- agricultural tractor
means a tractor used on public roads solely for purposes relating to agriculture, horticulture, forestry or activities falling within sub-paragraph (3). 3 The activities falling within this sub-paragraph are— a cutting verges bordering public roads;
- alteration
includes extension;
- an amount of insignificant value
means an amount of value which— a does not exceed £1,000, or b if it exceeds that amount, is insignificant in relation to the total amount of expenditure on the shares which is set under this Schedule against a corresponding total amount of the whole or any part of any chargeable gains. 4 For the purposes of paragraph 13 above, if, at any time in the period— a beginning one year before the shares are issued, and b expiring at the end of the issue date, arrangements are in existence which provide for the individual who subscribes for the shares to receive or to be entitled to receive, at any time in the period of restriction, any value from the company that issued the shares, no amount of value received by the individual shall be treated as a receipt of insignificant value. 5 In sub-paragraph (4) above— a any reference to the individual includes a reference to any person who, at any time in the period of restriction, is an associate of his (whether or not he is such an associate at the material time), and b the reference to the company includes a reference to any person who, at any time in the period of restriction, is connected with the company (w
- appeal tribunal
means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;
- appropriate policy holder
means— (a) in relation to an assignment of part of or a share in the rights conferred by a policy or contract, any person who is both— (i) the policy holder, or one of the policy holders, immediately before the assignment;
- assets of a pension scheme
means assets held for the purposes of a fund or scheme to which any of the provisions mentioned in paragraph (b) above applies.”
- authorised person
means any person acting under the authority of the Commissioners;
- booster cushion
means a cushion designed— a to be sat on by a child in a road vehicle, and b so that a child seated on it can be restrained by a seat belt fitted in the vehicle ITEM NO. 1 The supply, in the course of a qualifying conversion, of qualifying services related to the conversion. 2 The supply of building materials if— a the materials are supplied by a person who, in the course of a qualifying conversion, is supplying qualifying services related to the conversion, and b those services include the incorporation of the materials in the building concerned or its immediate site.
- booster seat
means a seat designed— a to be sat in by a child in a road vehicle, and b so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle. 5 In this Group “booster cushion” means a cushion designed— a to be sat on by a child in a road vehicle, and b so that a child seated on it can be restrained by a seat belt fitted in the vehicle ITEM NO. 1 The supply, in the course of a qualifying conversion, of qualifying services related to the conversion. 2 The supply of building materials if— a the materials are supplied by a person who, in the course of a qualifying conversion, is supplying qualifying services related to the conversion, and b those services include the incorporation of the materials in the building concerned or its immediate site.
- building materials
has the meaning given by Notes (22) and (23) of Group 5 to Schedule 8 (zero-rating of construction and conversion of buildings).
- business
includes any activity of a Government department, local authority or charity.
- cash security
means such adequate security as enables the Commissioners to place the amount in question on deposit.
- child
means a person aged under 14 years. 2 In this Group “safety seat” means a seat— a designed to be sat in by a child in a road vehicle, b designed so that, when in use in a road vehicle, it can be restrained— i by a seat belt fitted in the vehicle, or ii by belts, or anchorages, that form part of the seat being attached to the vehicle, or iii in either of those ways, and c incorporating an integral harness, or integral impact shield, for restraining a child seated in it. 3 For the purposes of this Group, a wheeled framework is “related” to a safety seat if the framework and the seat are each designed so that— a when the seat is not in use in a road vehicle it can be attached to the framework, and b when the seat is so attached, the combination of the seat and the framework can be used as a child’s pushchair. 4 In this Group “booster seat” means a seat designed— a to be sat in by a child in a road vehicle, and b so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle. 5 In this Group “booster cushion” means a cushion designed— a to be sat on by a child in a road vehicle, and b so that a child seated on it can b
- civil penalty
means any penalty liability to which—
- coal
has the same meaning as in the Coal Industry Act 1994 (c. 21);
- company
includes a partnership of which any member is a company.”
- conclusion date
means the date of the document notifying the conclusion of the review.
- conduct
includes acts and omissions;
- cycle
has the meaning given by section 192(1) of the Road Traffic Act 1988 (c. 52).
- daily penalty
means—
- decommissioning
has the meaning given by section 163(4A). 7 Effect is given to subsection (6) by setting the amount (until wholly utilised)— • first, against any special allowance for the chargeable period in which the amount is received (as previously reduced in giving effect to subsection (6));
- decommissioning activity
means an activity mentioned in any of paragraphs (a) to (d) of the section 62AB(1) inserted by paragraph 1.
- decommissioning expenditure
has the meaning given by section 62AB;
- deferral relief
has the same meaning as in Schedule 5B to the Taxation of Chargeable Gains Act 1992 (c. 12) (enterprise investment scheme: reinvestment);
- different owner
means any participator in the field who—
- dwelling
means single household dwelling or multiple occupancy dwelling. 4 The second condition is that where before the conversion the premises being converted contain a multiple occupancy dwelling or two or more such dwellings, the use to which that dwelling, or any of those dwellings, was last put before the conversion was not to any extent use for a relevant residential purpose. 5 The third condition is that the premises being converted must be intended to be used after the conversion solely for a relevant residential purpose. 6 The fourth condition is that, where the relevant residential purpose is an institutional purpose, the premises being converted must be intended to form after the conversion the entirety of an institution used for that purpose. 7 In sub-paragraph (6) “institutional purpose” means a purpose within paragraph 6(a) to (c), (f) or (g). 8 1 This paragraph applies where the qualifying conversion concerned is a special residential conversion. 2 Item 1 or 2 does not apply to a supply unless— a it is made to a person who intends to use the premises being converted for the relevant residential purpose, and b before it is made, the person to whom it is made has gi
- employee
includes an office-holder;
- enactment
includes an enactment contained in an Act of the Scottish Parliament or in any Northern Ireland legislation.
- energy services agreement
means an agreement entered into by an energy services provider (“the energy services provider”) and another person (“the client”) that makes provision, with a view to saving energy or using energy more efficiently, for— a the design of plant or machinery, or one or more systems incorporating plant or machinery, b obtaining and installing the plant or machinery, c the operation of the plant or machinery, d the maintenance of the plant or machinery, and e the amount of any payments in respect of the operation of the plant or machinery to be linked (wholly or in part) to energy savings or increases in energy efficiency resulting from the provision or operation of the
- energy services provider
means a person carrying on a qualifying activity consisting wholly or mainly in the provision of energy management services.”
- energy-saving materials
means any of the following— a insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;
- excise duty
means— (a) excise duty chargeable by virtue of this Act, or (b) any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8);
- exempt process
means—
- expenditure unrelated to the field
has the meaning given by section 6(9) of that Act.
- experimental fuel
means a substance of a description specified in regulations made by the Commissioners. 3 For each experimental fuel, the Commissioners shall by regulations make provision specifying— a the beginning and end of the period that is the experimental period for that fuel;
- financial year
means a period of 12 months beginning with 1st April;
- foreign sector of the continental shelf
means an area within which rights are exercisable with respect to the sea bed and subsoil and their natural resources by a country or territory outside the United Kingdom;
- foreign tidal waters
means tidal waters in an area within which rights are exercisable with respect to the bed and subsoil of the body of water in question and their natural resources by a country or territory outside the United Kingdom. 161B 1 In sections 161C and 161D “decommissioning expenditure” means expenditure in connection with— a preserving plant or machinery pending its reuse or demolition, b preparing plant or machinery for reuse, or c arranging for the reuse of plant or machinery. 2 It is immaterial for the purposes of subsection (1)(a) whether the plant or machinery is reused, is demolished or is partly reused and partly demolished. 3 It is immaterial for the purposes of subse
- forestry
includes the cultivation, maintenance and care of trees or woodland of any description;
- fuel oil
means heavy oil which contains in solution an amount of asphaltenes of not less than 0.5 per cent. or which contains less than 0.5 per cent. but not less than 0.1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C. 2 In this Group “gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C. 3 In this Group “kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C. 4 In this paragraph “heavy oil” has the same meaning as in the Hydrocarbon Oil Duties Act 1979. 3 In this Group “qualifying use” means— a domestic use;
- fuel-testing project
means a pilot project connected with the technological development of environment-friendly fuels. 12 Regulations under this section may make different provision for different cases.”
- garage works
means— a the construction of a garage, or b a conversion of a non-residential building, or of a non-residential part of a building, that results in a garage. 3 For the purposes of sub-paragraph (1), garage works are “related” to a conversion if— a they are carried out at the same time as the conversion, and b the resulting garage is intended to be occupied with— i where the conversion concerned is a changed number of dwellings conversion, a single household dwelling that will after the conversion be contained in the building, or part of a building, being converted, ii where the conversion concerned is a house in multiple occupation conversion, a multiple occupancy dwelling that will after the conversion be contained in the building, or part of a building, being converted, or iii where the conversion concerned is a special residential conversion, the institution or other accommodation resulting from the conversion. 4 In sub-paragraph (2) “non-residential” means neither designed, nor adapted, for use— a as a dwelling or two or more dwellings, or b for a relevant residential purpose. 10 1 A conversion is not a qualifying conversion if any statutory planning consent need
- gas oil
means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C. 3 In this Group “kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C. 4 In this paragraph “heavy oil” has the same meaning as in the Hydrocarbon Oil Duties Act 1979. 3 In this Group “qualifying use” means— a domestic use;
- gravel
includes gravel comprising or containing pebbles or stones or both;
- gross liability
means liability to aggregates levy before any deduction is made in respect of any entitlement to any tax credit or repayments of aggregates levy.
- heating appliances
means any of the following— a gas-fired room heaters that are fitted with thermostatic controls;
- heavy oil
has the same meaning as in the Hydrocarbon Oil Duties Act 1979. 3 In this Group “qualifying use” means— a domestic use;
- HMRC
means Her Majesty’s Revenue and Customs;
- houseboat
means a boat or other floating decked structure designed or adapted for use solely as a place of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion.
- income tax relief
means relief under Chapter 3 of Part 7 of the Taxes Act 1988 (enterprise investment scheme);
- inspector
means the inspector or other officer of the Board— a by whom the notice of amendment or assessment was issued, or b in the case of an appeal against a conclusion stated or amendment made by a closure notice, by whom the closure notice was issued. 10A In this section “the specified date” means the date of— a the issue of the notice of amendment or assessment, or b in the case of an appeal against a conclusion stated or amendment made by a closure notice, the issue of the closure notice. 10B References in this section to an agreement being come to with an appellant, and to the giving of notice to or by an appellant, include references to an agreement being come to with, and the giv
- institutional purpose
means a purpose within paragraph 6(a) to (c), (f) or (g). 8 1 This paragraph applies where the qualifying conversion concerned is a special residential conversion. 2 Item 1 or 2 does not apply to a supply unless— a it is made to a person who intends to use the premises being converted for the relevant residential purpose, and b before it is made, the person to whom it is made has given to the person making it a certificate that satisfies the requirements in sub-paragraph (3). 3 Those requirements are that the certificate— a is in such form as may be specified in a notice published by the Commissioners, and b states that the conversion is a special residential conversion. 4 In sub-paragraph (2)(a) “the relevant residential purpose” means the purpose within paragraph 6 for which the premises being converted are intended to be used after the conversion. 9 1 A qualifying conversion includes any garage works related to the— a changed number of dwellings conversion, b house in multiple occupation conversion, or c special residential conversion, concerned. 2 In this paragraph “garage works” means— a the construction of a garage, or b a conversion of a non-residenti
- kerosene
means heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C. 4 In this paragraph “heavy oil” has the same meaning as in the Hydrocarbon Oil Duties Act 1979. 3 In this Group “qualifying use” means— a domestic use;
- light agricultural vehicle
means a vehicle which— a has a revenue weight not exceeding 1,000 kilograms, b is designed and constructed so as to seat only the driver, c is designed and constructed primarily for use otherwise than on roads, and d is used solely for purposes relating to agriculture, horticulture or forestry. 20D An agricultural engine is an exempt vehicle. 20E A mowing machine is an exempt vehicle. 20F A steam powered vehicle is an exempt vehicle. 20G An electrically propelled vehicle is an exempt vehicle. 20H A vehicle is an exempt vehicle when it is— a being used, b going to or from the place where it is to be or has been used, or c being kept for use, for the purpose of cle
- limestone
includes chalk and dolomite;
- mixed
includes blended, and cognate expressions shall be construed accordingly;
- mobile pumping vehicle
means a vehicle— a which is constructed or adapted for use and used for the conveyance of a pump and a jib satisfying the requirements specified in sub-paragraph (5B), b which is used on public roads only— i when the vehicle is stationary and the pump is being used to pump material from a point in the immediate vicinity to another such point, or ii for the purpose of proceeding to and from a place where the pump is to be or has been used, and c which, when so proceeding, does not carry— i the material that is to be or has been pumped, or ii any other load except such as is necessary for the propulsion or equipment of the vehicle or for the operation of the pump. 5B T
- multiple occupancy dwelling
means a dwelling— a that is designed for occupation by persons not forming a single household, and b in relation to which the conditions set out in sub-paragraph (3) are satisfied. 3 The conditions are— a that the dwelling consists of self-contained living accommodation, b that there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling, c that the separate use of the dwelling is not prohibited by the terms of any covenant, statutory planning consent or similar provision, and d that the separate disposal of the dwelling is not prohibited by any such terms. 4 For the purposes of this paragraph, a dwelling “is designed” for occupation of a particular kind if it is so designed— a as a result of having been originally constructed for occupation of that kind and not having been subsequently adapted for occupation of any other kind, or b as a result of adaptation. 5 1 A “house in multiple occupation conversion” is— a a conversion of premises consisting of a building where the condition specified in sub-paragraph (2) below is satisfied, or b a conversion of premises consisting of a part of a building where th
- new section 170
means section 170 of that Act, as amended by the main amendments;
- new section 179
means section 179 of the Taxation of Chargeable Gains Act 1992 (c. 12) as it has effect in relation to assets acquired on or after 1st April 2000;
- non-excluded use
means— (a) use in connection with the winning and saving of oil, other than excluded oil, from the field, or (b) use giving rise to receipts that, for the purposes of the Oil Taxation Act 1983 (c. 56), are tariff receipts attributable to a participator in the field;
- non-resident taxpayer
means a person who— (a) is or is required to be registered for the purposes of aggregates levy, or would be so required but for an exemption by virtue of regulations under section 24(4) above;
- non-residential
means neither designed, nor adapted, for use— a as a dwelling or two or more dwellings, or b for a relevant residential purpose. 10 1 A conversion is not a qualifying conversion if any statutory planning consent needed for the conversion has not been granted. 2 A conversion is not a qualifying conversion if any statutory building control approval needed for the conversion has not been granted. 11 1 In the case of a conversion of a building, “supply of qualifying services” means a supply of services that consists in— a the carrying out of works to the fabric of the building, or b the carrying out of works within the immediate site of the building that are in connection with— i the means of providing water, power, heat or access to the building, ii the means of providing drainage or security for the building, or iii the provision of means of waste disposal for the building. 2 In the case of a conversion of part of a building, “supply of qualifying services” means a supply of services that consists in— a the carrying out of works to the fabric of the part, or b the carrying out of works to the fabric of the building, or within the immediate site of the building, that
- off-road tractor
means a tractor which is not an agricultural tractor (within the meaning given by sub-paragraph (2)) and which is— a designed and constructed primarily for use otherwise than on roads, and b incapable by reason of its construction of exceeding a speed of twenty-five miles per hour on the level under its own power. 20C 1 A vehicle is an exempt vehicle if it is a light agricultural vehicle. 2 In sub-paragraph (1) “light agricultural vehicle” means a vehicle which— a has a revenue weight not exceeding 1,000 kilograms, b is designed and constructed so as to seat only the driver, c is designed and constructed primarily for use otherwise than on roads, and d is used solely for p
- offshore infrastructure
means— a an offshore installation within the meaning given by section 44 of the Petroleum Act 1998 (c. 17) or a part of such an installation, or b something that would be, or would be a part of, an offshore installation within that meaning if in subsection (3) of that section “relevant waters” meant waters in a foreign sector of the continental shelf and other foreign tidal waters, or c a pipeline within the meaning of section 26 of that Act, or a part of such a pipeline, that is in, under or over waters in— i the territorial sea adjacent to the United Kingdom, or ii an area designated under section 1(7) of the Continental Shelf Act 1964 (c. 29), or d a pipeline within the meaning of section 26 of the Petroleum Act 1998 (c. 17), or a part of such a pipeline, that is in, under or over waters in a foreign sector of the continental shelf. 2 In subsection (1)(b) and (d)— • “foreign sector of the continental shelf” means an area within which rights are exercisable with respect to the sea bed and subsoil and their natural resources by a country or territory outside the United Kingdom;
- old section 170
means section 170 of the Taxation of Chargeable Gains Act 1992, as it stands before the main amendments. 8 Expressions used in this paragraph and in section 170 of the Taxation of Chargeable Gains Act 1992 shall be construed in accordance with that section.”
- partnership return
means a return in pursuance of a notice under subsection (2) or (3) above.”
- period of account
means a period for which the company makes up its accounts.”
- prescribed
means prescribed by regulations made by the Commissioners under this Part;
- qualifying asset
has the same meaning as it has for the purposes of the Oil Taxation Act 1983 (see section 8 of that Act).”
- qualifying conversion
means— a a changed number of dwellings conversion (see paragraph 3);
- qualifying security goods
means any of the following— a locks or bolts for windows;
- qualifying use
means— a domestic use;
- registered
means registered in the register maintained under section 24 above;
- reimbursement arrangements
means any arrangements for the purposes of a claim to a repayment of aggregates levy which—
- relevant chargeable period
means the chargeable period in which the capital expenditure was incurred.”
- relevant date
means—
- relevant day
means the first day of the period of 30 days specified in the relevant provision of Schedule 3ZA to the Taxes Management Act 1970 (c. 9) (as inserted by paragraph 15 above).
- relevant period
means—
- relevant profits
means assessable profits— (a) accruing from the field to any participator in the field other than the loss-maker, (b) computed as if the amounts mentioned in section 2(8)(a) of that Act did not include expenditure unrelated to the field except where it has been allowed in pursuance of a claim or election for its allowance received by the Board before 29th November 1994, and (c) reduced (after being so computed) under section 7 of that Act.
- relevant requirement
means any requirement other than one the penalty for a contravention of which is specified in section 25(3) or 33(3) above or in paragraph 2 of Schedule 7 to this Act.
- relevant substance
means any of the following—
- relevant vehicle
means a vehicle of any of the descriptions mentioned in the paragraphs 20B to 20J inserted by subsection (1).
- relevant waters
means— (a) the territorial sea adjacent to the United Kingdom, other than Scottish waters, or (b) any area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964;
- repayment
means a repayment, redemption, repurchase or payment mentioned in section 303(1) of the Taxes Act 1988 or paragraph 14(1) of Schedule 5B to the Taxation of Chargeable Gains Act 1992.
- residential accommodation
means— a a building, or part of a building, that consists of a dwelling or a number of dwellings;
- safety seat
means a seat— a designed to be sat in by a child in a road vehicle, b designed so that, when in use in a road vehicle, it can be restrained— i by a seat belt fitted in the vehicle, or ii by belts, or anchorages, that form part of the seat being attached to the vehicle, or iii in either of those ways, and c incorporating an integral harness, or integral impact shield, for restraining a child seated in it. 3 For the purposes of this Group, a wheeled framework is “related” to a safety seat if the framework and the seat are each designed so that— a when the seat is not in use in a road vehicle it can be attached to the framework, and b when the seat is so attached, the combination of the seat and the framework can be used as a child’s pushchair. 4 In this Group “booster seat” means a seat designed— a to be sat in by a child in a road vehicle, and b so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle. 5 In this Group “booster cushion” means a cushion designed— a to be sat on by a child in a road vehicle, and b so that a child seated on it can be restrained by a seat belt fitted in the vehicle ITEM NO. 1
- Scottish waters
means so much of the territorial sea adjacent to the United Kingdom as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act);
- section 176 allowance
means an allowance to which a person is entitled as a result of section 176. 4 If an election is made under this section, the client is not to be treated under section 176 as the owner of the fixture. 5 An election under this section must be made by notice to the Inland Revenue— a for income tax purposes, on or before the normal time limit for amending a tax return for the tax year in which the relevant chargeable period ends;
- section 546 excess
has the meaning given in section 546B(4);
- self-catering holiday accommodation
includes any accommodation advertised or held out as such. 3 In paragraph 6 “houseboat” means a boat or other floating decked structure designed or adapted for use solely as a place of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion.
- single household dwelling
means a dwelling— a that is designed for occupation by a single household, and b in relation to which the conditions set out in sub-paragraph (3) are satisfied. 2 For the purposes of this Group “multiple occupancy dwelling” means a dwelling— a that is designed for occupation by persons not forming a single household, and b in relation to which the conditions set out in sub-paragraph (3) are satisfied. 3 The conditions are— a that the dwelling consists of self-contained living accommodation, b that there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling, c that the separate use of the dwelling is not prohibited by the terms of any covenant, statutory planning consent or similar provision, and d that the separate disposal of the dwelling is not prohibited by any such terms. 4 For the purposes of this paragraph, a dwelling “is designed” for occupation of a particular kind if it is so designed— a as a result of having been originally constructed for occupation of that kind and not having been subsequently adapted for occupation of any other kind, or b as a result of adaptation. 5 1 A “house in multiple o
- structure
includes roads and paths, the way on which any railway track is or is to be laid and embankments;
- subordinate legislation
has the same meaning as in the Interpretation Act 1978 (c. 30);
- supply of qualifying services
means a supply of services that consists in— a the carrying out of works to the fabric of the building, or b the carrying out of works within the immediate site of the building that are in connection with— i the means of providing water, power, heat or access to the building, ii the means of providing drainage or security for the building, or iii the provision of means of waste disposal for the building. 2 In the case of a conversion of part of a building, “supply of qualifying services” means a supply of services that consists in— a the carrying out of works to the fabric of the part, or b the carrying out of works to the fabric of the building, or within the immediate site of the building, that are in connection with— i the means of providing water, power, heat or access to the part, ii the means of providing drainage or security for the part, or iii the provision of means of waste disposal for the part. 3 In this paragraph— a references to the carrying out of works to the fabric of a building do not include the incorporation, or installation as fittings, in the building of any goods that are not building materials;
- tax
includes levy or duty.
- tax credit
means a tax credit for which provision is made by tax credit regulations;
- tax credit regulations
means regulations under section 30, 30A or 30B above;
- the appropriate judicial authority
means—
- the appropriate pool
means the pool to which the expenditure on the plant or machinery concerned has been or would be allocated in accordance with this Part. 161D 1 Subsection (2) of section 161C does not apply to decommissioning expenditure on UK infrastructure unless it is incurred in connection with measures taken, wholly or substantially, in order to comply with— a an abandonment programme within the meaning given by section 29 of the Petroleum Act 1998 (c. 17), or b any condition to which the approval of such a programme is subject. 2 Subsection (2) of section 161C does not apply to expenditure in respect of which an allowance or deduction could be made apart from that subsection in t
- the commencement date
has the meaning given by section 16(6) above;
- the Commissioners
means the Commissioners of Customs and Excise;
- the Contributions and Benefits Act
means the Social Security Contributions and Benefits Act 1992 (c. 4);
- the filing date
means the day mentioned in section 8(1A) or, as the case may be, section 8A(1A) of this Act. 9B 1 This section applies if a return is amended under section 9ZA of this Act (amendment of personal or trustee return by taxpayer) at a time when an enquiry is in progress into the return. 2 The amendment does not restrict the scope of the enquiry but may be taken into account (together with any matters arising) in the enquiry. 3 So far as the amendment affects the amount stated in the self-assessment included in the return as the amount of tax payable, it does not take effect while the enquiry is in progress and— a if the officer states in the closure notice that he has taken the amendment into account and that— i the amendment has been taken into account in formulating the amendments contained in the notice, or ii his conclusion is that the amendment is incorrect, the amendment shall not take effect;
- the loss-maker
means the person to whom the allowable loss accrues;
- the new participator
means the person to whom the interest or part is transferred by the transfer;
- the new provision
means section 3(1C) of the Oil Taxation Act 1975 (c. 22) as substituted by subsection (1);
- the Northern Ireland Act
means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).
- the Northern Ireland Department
means the Department of the Environment in Northern Ireland.
- the old participator
means the person whose interest is wholly or partly transferred by the transfer and “the new participator” means the person to whom the interest or part is transferred by the transfer;
- the old provision
means section 3(1C) of that Act as it would have effect apart from the amendments made by subsections (1) to (3);
- the original recipient
means the person who receives the original value, and • “the original supplier” means the person from whom that value was received. 4 A receipt of the replacement value is a qualifying receipt for the purposes of sub-paragraph (1) above if it arises— a by reason of the original recipient doing one or more of the following— i making a payment to the original supplier, other than a payment which falls within paragraph (c) below or to which sub-paragraph (5) below applies;
- the original site
means the site from which it was won.
- the original supplier
means the person from whom that value was received. 4 A receipt of the replacement value is a qualifying receipt for the purposes of sub-paragraph (1) above if it arises— a by reason of the original recipient doing one or more of the following— i making a payment to the original supplier, other than a payment which falls within paragraph (c) below or to which sub-paragraph (5) below applies;
- the qualifying residential purpose
means the purpose within paragraph 17 below for which the premises being converted are intended to be used after the conversion. 14 1 A qualifying conversion includes any garage works related to the— a changed number of dwellings conversion, b house in multiple occupation conversion, or c special residential conversion, concerned. 2 In this paragraph “garage works” means— a the construction of a garage, or b a conversion of a non-residential building, or of a non-residential part of a building, that results in a garage. 3 For the purposes of sub-paragraph (1) above, garage works are “related” to a conversion if— a they are carried out at the same time as the conversion, and b the resulting garage is intended to be occupied with— i where the conversion concerned is a changed number of dwellings conversion, a single household dwelling that will after the conversion be contained in the building, or part of a building, being converted, ii where the conversion concerned is a house in multiple occupation conversion, a multiple occupancy dwelling that will after the conversion be contained in the building, or part of a building, being converted, or iii
- the quantified amount
means the amount (if any) which is shown by the taxpayer to constitute the amount that would appropriately compensate him for loss or damage shown by him to have resulted, for any business carried on by him, from the making of the mistaken assumptions.
- the relevant residential purpose
means the purpose within paragraph 6 for which the premises being converted are intended to be used after the conversion. 9 1 A qualifying conversion includes any garage works related to the— a changed number of dwellings conversion, b house in multiple occupation conversion, or c special residential conversion, concerned. 2 In this paragraph “garage works” means— a the construction of a garage, or b a conversion of a non-residential building, or of a non-residential part of a building, that results in a garage. 3 For the purposes of sub-paragraph (1), garage works are “related” to a conversion if— a they are carried out at the same time as the conversion, and b the resulting garage is intended to be occupied with— i where the conversion concerned is a changed number of dwellings conversion, a single household dwelling that will after the conversion be contained in the building, or part of a building, being converted, ii where the conversion concerned is a house in multiple occupation conversion, a multiple occupancy dwelling that will after the conversion be contained in the building, or part of a building, being converted, or iii where the conve
- the relevant works
means— a where the supply is of the description set out in item 1, the works that constitute the services supplied;
- the requisite intent
means the intent to deceive any person or to secure that a machine will respond to the document as if it were a true document.
- the specified date
means the date of— a the issue of the notice of amendment or assessment, or b in the case of an appeal against a conclusion stated or amendment made by a closure notice, the issue of the closure notice. 10B References in this section to an agreement being come to with an appellant, and to the giving of notice to or by an appellant, include references to an agreement being come to with, and the giving of notice to or by, a person acting on behalf of the appellant in relation to the appeal.”
- the taxable field portion
means the portion of the expenditure that it is just and reasonable to apportion to use of the asset in connection with a taxable field.
- the Taxes Act 1988
means the Income and Corporation Taxes Act 1988 (c. 1).
- the taxpayer
means— a in relation to an enquiry under section 9A(1) of this Act, the person to whom the notice of enquiry was given;
- the transferred interest
means— (a) where the transfer is of the whole of the old participator’s interest in the field, that interest, and (b) where the transfer is of part of the old participator’s interest in the field, that part.
- trustee in bankruptcy
includes, as respects Scotland—
- United Kingdom waters
means— (a) the territorial sea adjacent to the United Kingdom, except so much of that territorial sea as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act);
- use for a qualifying residential purpose
means use as— a a home or other institution providing residential accommodation for children, b a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder, c a hospice, d residential accommodation for students or school pupils, e residential accommodation for members of any of the armed forces, f a monastery, nunnery or similar establishment, or g an institution which is the sole or main residence of at least 90 per cent. of its residents, except use as a hospital, prison or similar institution or an hotel, inn or similar establishment. 18 1 Paragraph 1(7) above is interpreted in accordance with this paragraph and paragraphs 19 to 22 below. 2 For the purposes of paragraph 1(7) above (and paragraphs 19 to 21 below)— • “alteration” includes extension;
- use for a relevant charitable purpose
means use by a charity in either or both of the following ways, namely— a otherwise than in the course or furtherance of a business;
- use for a relevant residential purpose
means use as— a a home or other institution providing residential accommodation for children, b a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder, c a hospice, d residential accommodation for students or school pupils, e residential accommodation for members of any of the armed forces, f a monastery, nunnery or similar establishment, or g an institution which is the sole or main residence of at least 90 per cent. of its residents, except use as a hospital, a prison or similar institution or an hotel or inn or similar establishment. 2 For the purposes of this Group “self-catering holiday accommodation” includes any accommodation advertised or held out as such. 3 In paragraph 6 “houseboat” means a boat or other floating decked structure designed or adapted for use solely as a place of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion.