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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Key concepts

  • Section 433 Meaning of “qualifying infrastructure company”
  • Section 434 Elections under section 433
  • Section 435 Group elections modifying the operation of sections 433 and 434
  • Section 436 Meaning of “qualifying infrastructure activity”
  • Section 437 Section 436: supplementary
  1. Key concepts
  2. Section 436: supplementary

Section 437 | Section 436: supplementary

From legislation.gov.uk

(1)In section 436 “infrastructure” includes—

(a)water, electricity, gas, telecommunications or sewerage facilities,

(b)oil pipelines, oil terminals or oil refineries,

(c)railway facilities (including rolling stock), roads or other transport facilities,

(d)health or educational facilities,

(e)facilities or housing accommodation provided for use by members of any of the armed forces or of any police force,

(f)court or prison facilities,

(g)waste processing facilities, and

(h)buildings (or parts of buildings) occupied by any relevant public body.

(2)Each of the following is an “infrastructure authority” for the purposes of section 436(4)—

(a)the Civil Aviation Authority so far as exercising functions in relation to the provision of airports (within the meaning of the Airports Act 1986),

(b)each of the following so far as exercising functions in relation to waste processing—

(i)the Environment Agency,

(ii)the Scottish Environmental Protection Agency,

(iii)the Northern Ireland Environment Agency, or

(iv)Natural Resources Wales,

(c)the Gas and Electricity Markets Authority,

(d)each of the following so far as exercising functions in relation to the management of ports or harbours—

(i)a harbour authority within the meaning of the Harbours Act 1964, or

(ii)a harbour authority within the meaning of the Harbours Act (Northern Ireland) 1970,

(e)the Northern Ireland Authority for Utility Regulation,

(f)the Office of Communications so far as exercising functions in relation to the provision of electronic communication services (within the meaning of the Communications Act 2003) or the management of the radio spectrum,

(g)the Office of Nuclear Regulation,

(h)the Office of Rail and Road,

(i)the Oil and Gas Authority,

(j)the Water Services Regulation Authority or the Water Industry Commission for Scotland, or

(k)any other public authority which has functions of a regulatory nature exercisable in relation to the use of tangible assets forming part of the infrastructure of the United Kingdom or the UK sector of the continental shelf.

(3)The Commissioners may by regulations amend the definition of “infrastructure authority”.

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