Industrial Development Act 1966
| Jurisdiction | UK Non-devolved |
| Citation | 1966 c. 34 |
| Year | 1966 |
for carrying on a qualifying industrial process in the course of that business; orfor carrying on in the course of that business scientific research relating to a qualifying industrial process whether carried on in the course of that business or not.the making of any article;the searching for or, without prejudice to the foregoing paragraph, the extracting or getting, or the preparation for sale, of coal, oil or other minerals, brine, peat or natural gas;the generation of energy;the repair, maintenance, conversion or refitting of a ship; orthe construction, alteration or demolition of a building or of any other fixed works of construction or civil engineering, including a road.the repair or maintenance in the course of a business of an article which is used in the course of that business for carrying on a process for or incidental to any of the purposes mentioned in subsection (2) of this section;the storage in the course of a business of anything which is to be used in the course of that business for carrying on any such process or which is to be or has been subjected to, or has resulted from, any such process carried on in the course of that business; andthe packing in the course of a business of anything which is to be or has been subjected to, or has resulted from, any such process carried on in the course of that business,(4) Machinery or plant provided for use in any area designated under section 1(7) of the (5) Machinery or plant provided by a person for protecting against fire or other risks any premises, or property in any premises, used by him for carrying on any process for or incidental to any of the purposes mentioned in subsection (2) of this section, or for carrying on such research as is mentioned in subsection (1) (b) of this section, shall be treated for the purposes of this section as provided by him for use for carrying on a process incidental to that purpose or, as the case may be, for carrying on such research.(6) Subject to any order under section 7 of this Act, the amount of any grant under this section shall be twenty per cent. of the expenditure in respect of which it is made, except that it shall be forty per cent. of the said expenditure so far as it qualifies as development area expenditure in accordance with Schedule 1 to this Act.(7) No grant shall be made under this section to any of the bodies mentioned in Schedule 2 to this Act unless the machinery or plant in question is provided for use for carrying on a process for or incidental to the purpose mentioned in subsection (2) (a) or (d) of this section, being a process the carrying on of which does not in the opinion of the F2Secretary of State form part of the principal or main functions of that body.(8) This section shall apply to the production of a prototype of an article of any description for use in carrying on scientific research relating to any process for or incidental to the making of articles of that description as it applies to the provision of machinery or plant for use in carrying on such research.(1) Subject to the provisions of this section, the F3Secretary of State may make to any person carrying on a business in Great Britain a grant towards approved capital expenditure incurred by that person in providing a new computer for use in Great Britain for the purposes of that business.for integration with machinery or plant which is or is to be used for carrying on a qualifying industrial process within the meaning of section 1 of this Act; orfor carrying on such research as is mentioned in subsection (1) (b) of that section,(3) For the purposes of this section, a computer shall be treated as provided for integration with machinery or plant in any case in which the F3Secretary of State is satisfied that it is to be used for controlling, or recording or analysing data as to, the operation of the machinery or plant and is to be linked with the machinery or plant by a device for the automatic transmission of signals.(1) Subject to the provisions of this section, the F4Secretary of State may make to any person carrying on a business in Great Britain a grant towards approved capital expenditure incurred by that person in providing a new hover vehicle for use, whether or not in Great Britain, for the purposes of that business.an individual who is not ordinarily resident in Great Britain;a body corporate which is not incorporated and resident in Great Britain.(3) Subject to any order under section 7 of this Act, the amount of any grant under this section shall be twenty per cent. of the expenditure in respect of which it is made.
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