[437 Section 436: supplementary]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[437  Section 436: supplementary]

[(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

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