74 Meaning of “construction operations”
Finance Act 2004 (2004 c 12) | Legislation

74  Meaning of “construction operations”

(1)     In this Chapter “construction operations” means operations of a description specified in subsection (2), not being operations of a description specified in subsection (3); and references to construction operations—

(a)     except where the context otherwise requires, include references to the work of individuals participating in the carrying out of such operations; and

(b)     do not include references to operations carried out or to be carried out otherwise than in the United Kingdom (or the territorial sea of the United Kingdom).

(2)     The following operations are, subject to subsection (3), construction operations for the purposes of this Chapter—

(a)     construction, alteration, repair, extension, demolition or dismantling of buildings or structures (whether permanent or not), including offshore installations;

(b)

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