Taxation (International and Other Provisions) Act 2010 section 437

Section 436: supplementary

Section 437 provides supplementary definitions for the term "qualifying infrastructure activity" used in section 436, by setting out what counts as infrastructure and listing the bodies that are recognised as infrastructure authorities.

• Infrastructure is broadly defined to include utilities, transport, health, education, defence, justice, waste processing facilities, and buildings occupied by relevant public bodies.
• A specific list of infrastructure authorities is provided, including regulators such as the Civil Aviation Authority, Ofcom, the Office of Rail and Road, the Oil and Gas Authority, and the Water Services Regulation Authority, among others.
• Environmental agencies across the UK (including the Environment Agency, SEPA, the Northern Ireland Environment Agency, and Natural Resources Wales) qualify as infrastructure authorities when exercising waste processing functions.
• HMRC has the power to amend the list of infrastructure authorities by regulations, allowing it to be updated without new primary legislation.

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