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Finance Act 1971

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This is the original version (as it was originally enacted).

Section 31.

SCHEDULE 5Construction Operations

PART IOperations Included

  • Construction, alteration, repair, extension, demolition or dismantling of buildings and structures (whether permanent or not).

  • Construction, alteration, repair, extension or demolition of any works forming, or to form, part of the land, including (without prejudice to the foregoing) walls, roadworks, power-lines, aircraft runways, docks and harbours, railways, inland waterways, pipe-lines, wells, sewers, industrial plant and installations for purposes of land drainage, coast protection or defence.

  • Installation in any building or structure of systems of heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection.

  • Internal cleaning of buildings and structures, so far as carried out in the course of their construction, alteration, extension, repair or restoration.

  • Operations which form an integral part of, or are preparatory to, or are for rendering complete, such operations as are previously described in this Schedule, including site clearance, earth-moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping and the provision of roadways and other access works.

  • Painting or decorating the internal or external surfaces of any building or structure.

PART IIOperations Excluded

  • Drilling for, or extraction of, oil or natural gas.

  • Extraction (whether by underground or surface working) of minerals; tunnelling or boring, or construction of underground works, for this purpose.

  • Manufacture of building or engineering components or equipment, materials, plant or machinery; delivery of any of these things to site.

  • Manufacture of components for systems of heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection; delivery of any of these things to site.

  • The professional work of architects or surveyors, or of consultants in building, engineering, interior or exterior decoration or in the laying-out of landscape.

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