{
  "url": "https://openlegislation.uk/industrial-development-act-1966-repealed-5111993/section-13",
  "json_url": "https://openlegislation.uk/industrial-development-act-1966-repealed-5111993/section-13.json",
  "legislation": "ukpga/1966/34",
  "legislation_title": "Industrial Development Act 1966 (repealed 5.11.1993)",
  "legislation_url": "https://openlegislation.uk/industrial-development-act-1966-repealed-5111993",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Interpretation and supplementary provisions.",
  "text": "(1) In this Part of this Act—\n“approved capital expenditure” in relation to any grant means expenditure appearing to the Secretary of State to be of a capital nature and approved by them for the purposes of the grant;\n“article” means an article of any description (including any means of transport) and includes part of an article;\n“asset” includes any such works as are mentioned in section 6 of this Act;\n“business” includes a trade or profession but does not include the activities of—\n(a)a local authority as defined in section 52 of the Finance Act 1974;\n(b)the development corporation established for a new town or the Commission for the New Towns;\n(c)a university, school or other establishment of education;\nand references to a person carrying on a business include, except where the context otherwise requires, references to a person proposing to carry on a business;\n“computer” means—\n(a)a stored programme digital computer, or\n(b)an analogue computer,\nused for automatic data processing and includes part of such a computer;\n“expenditure” in relation to the provision by a person of an asset includes—\n(a)except where the context otherwise requires, expenditure on or incidental to the installation of the asset;\n(b)expenditure consisting of instalments under a hire-purchase agreement or otherwise consisting of instalments of or payments towards the purchase price of, or cost of providing, the asset; and\n(c)where the asset is provided by being manufactured or constructed by that person, such sum as appears to the Secretary of State to be properly attributable to its provision by him in that manner;\n“hire-purchase agreement” has the same meaning as in the Hire-Purchase Act 1965 or, as the case may be, the Hire-Purchase (Scotland) Act 1965;\n“hover vehicle” means a hovercraft within the meaning of the Hovercraft Act 1968 and includes part of such a hovercraft;\n“machinery or plant” includes part of any machinery or plant but does not include a computer, ship or aircraft or any vehicle except—\n(a)a vehicle constructed or adapted for the conveyance of a machine incorporated in or permanently attached to it and of no other load except articles used for the purposes of the machine;\n(b)a vehicle constructed or adapted for the conveyance or haulage of loads in or about private premises, including the site of building or civil engineering operations;\n“new” means unused and not second-hand, except that the Board may treat as new anything which has been substantially reconditioned;\n“scientific research” means any activity in the fields of natural or applied science for the extension of knowledge;\n“ship” includes any vessel used in navigation.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) For the purposes of this Part of this Act and of Schedule 1 to this Act, expenditure shall be treated as incurred at the time when the sums of which it consists become payable.\n(5) A grant may be made under this Part of this Act in respect of any expenditure incurred on or after 17th January 1966 and of any expenditure incurred before that date so far as it consists of a sum paid after that date.\n(6) For the purposes of the two last foregoing subsections, expenditure which does not consist of a sum payable or paid to another person shall be deemed to consist of a sum payable or, as the case may be, paid at such time as the Board consider appropriate having regard to the time when the matters giving rise to that expenditure occurred.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by virtue of S.I. 1969/1498, arts. 3(1), 5(b) Sch. 1 para. 4 and 1970/1537, arts. 2(2), 7(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted by virtue of Interpretation Act 1889 (c. 63), s. 38(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words substituted by Hovercraft Act 1968 (c. 59), Sch. para. 7"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 13(2) repealed by Post Office Act 1969 (c. 48), Sch. 11 Pt. II"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 13(3) repealed by Industrial Expansion Act 1968 (c. 32), Sch. 4"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1974 c. 30."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1965 c. 66."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1965 c. 67."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1968 c. 59."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1966/34/section/13",
    "retrieved_at": "2026-10-29T10:56:24.382860+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}