Chapter CA32230

Published date16 April 2016
Record NumberCA32230

An undertaking is a transport undertaking if its primary activity is the provision of transport. It does not matter if the transportation is the transportation of goods or passengers or how the transportation is done. A transport undertaking will normally be carried out by a person acting as a common carrier, that is, people holding themselves out as providing a service of transporting goods or passengers to any person wishing to use their services. Examples of persons carrying on a transport undertaking are:

  • someone who operates a taxi service;
  • a railway or bus company;
  • an airport operator. If you deal with an IBA claim from an airport operator you should remember that not all of the activities of an airport operator will qualify as the operation of a transport undertaking and so not all buildings will qualify for IBA. For example, the airport operator may provide extensive shopping facilities and the provision of shopping facilities is not the operation of...

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