C1C3Part 3 Industrial buildings allowances
Pt. 3 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 5 ; S.I. 2004/2575 , art. 2(1) , Sch. 1
Chapter 9 Highway undertakings
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 F1the 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.
F25
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.
Pt. 3 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 18 (with Sch. 10 para. 21); S.I. 2003/120, art. 2, Sch. (with arts. 34) (as amended (20.2.2003) by S.I. 2003/333, art. 14)