In this Act, unless the context otherwise requires—

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• “enactment” includes an enactment of the Parliament of Northern Ireland or the Northern Ireland Assembly;

• “holding company” means a holding company as defined by F2section 736 of the Companies Act 1985 or F3Article 4 of the Companies (Northern Ireland) Order 1986;

• “industry” includes any description of commercial activity, and any section of an industry, and “industrial” has a corresponding meaning;

• “manufacturing industry” means, subject to subsection (3) below, activities which are described in any of the minimum list headings in Orders III to XIX (inclusive) of the Standard Industrial Classification;

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• F5“Standard Industrial Classification” means the revised edition published by Her Majesty’s Stationery Office in 1968 of the publication of that name prepared by the Central Statistical Office F6of the Chancellor of the Exchequer;

• “subsidiary” means a subsidiary as defined by F7section 736 of the Companies Act 1985 or F8Article 4 of the Companies (Northern Ireland) Order 1986;

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In determining the extent to which an undertaking is engaged in manufacturing industry, the following activities shall be treated as manufacturing industry so far as they relate to products manufactured or to be manufactured by the undertaking—

• research,

• transport,

• distribution,

• repair and maintenance of machinery.

• sales and marketing,

• storage,

• mining and quarrying,

• production and distribution of energy and heating,

• administration,

• training of staff,

• packaging.

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Except in so far as the context otherwise requires, any reference in this Act to an enactment shall be construed as a reference to that enactment as amended, applied or extended by or under any other enactment, including this Act.