Paragraph 3
In this Schedule—
“building” includes any structure or erection (other than a tent or caravan) and any part of a building as so defined;
“company”, “holding company” and “subsidiary” have the same meanings as in section 154 of the Companies Act 1948;
“electric line” means a wire or wires, conductor, or other means used for the purpose of conveying, transmitting or distributing electricity, or any apparatus connected therewith;
“local authority” means in England and Wales a local authority within the meaning of the Local Government Act 1933, a local authority within the meaning of the London Government Act 1939, or the Common Council of the City of London and, in Scotland, the council of a county, the town council of a burgh or a district council;
“manufacture” includes assembly or any process or operation incidental or appertaining to manufacture or assembly;
“pipe-line” means a pipe or system of pipes (together with any apparatus or works associated therewith) for the conveyance of anything, but does not include a pneumatic despatch tube;
“plastics material” means any material made wholly or mainly by addition, polyaddition, condensation, polycondensation, polymerisation, copolymerisation, esterification or other similar chemical process, or regenerated or modified cellulose, or hardened proteins, or natural resin modified by fusion or esterification;
“repair” in relation to a building includes maintenance, re-pointing, re-decoration and external cleaning;
“section of a building” includes composite framed or laminated woodwork absorbing calculated stresses applied direct or from attached non-loadbearing portions of a structure.
For the purposes of this Schedule, an activity shall not be deemed to be carried out in conjunction with any other activity unless such activities are carried out by the same employer, or by a holding company and another company which is a subsidiary of the holding company, or by companies which are subsidiaries of the same holding company.