There are no fewer than 20 definitions of this expression on the statute book, none of them in a statute devoted to intellectual property. They are listed in Gray v News Group Newspapers Ltd & Anor [2011] EWHC 349 (Ch):
- i) Section 8(2) of the Atomic Energy Authority Act 1986.
- ii) Section 92A(9) of the Building Societies Act 1986.
- iii) Section 88(10) of the Clean Neighbourhoods and Environment Act 2005.
- iv) Section 861(4) of the Companies Act 2006.
- v) Section 712(3) of the Corporation Tax Act 2009.
- vi) Sections 129(2) and 29(6) of the Finance Act 2000.
- vii) Section 8(3) of the Forestry Act 1967.
- viii) Section 9(1A) of the Income and Corporation Taxes Act 1988.
- ix) Sections 195(6) and 306(6) and 536(4) of the Income Tax Act 2007.
- x) Sections 456(1) and 19(6) of the Income Tax (Earnings and Pensions) Act 2003.
- xi) Section 579(2) of the Income Tax (Trading and Other Income) Act 2005.
- xii) Section 15 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1985.
- xiii) Sections 33B and 35(3C) of the National Heritage Act 1983.
- xiv) Section 72(5) of the Senior Courts Act 1981.
- xv) Paragraph 2 of the Personal Accounts Delivery Authority Winding Up Order 2010/911.
- xvi) Paragraph 9(6) of the Overseas Companies (Execution of Documents and Registration of Charges) Regulations 2009/1917.
- xvii) Paragraph 2 of the Scientific Research Organisation Regulations 2007/3426.
- xviii) Paragraph 1(2) of the Education (Qualifications and Curriculum Authority and Qualifications, Curriculum and Assessment Authority for Wales) (Transfer of Property and Designation of Staff) Order 1997/2172.
- xix) Paragraph 5 of the Employment Tribunals Extension of Jurisdiction (England and Wales) Order 1994/1623.
- xx) Paragraph 5 of the Employment Tribunals Extension of Jurisdiction (Scotland) Order 1994/1624.
One day I will work through them and see what they all say. Numbers iv and xiv are quoted in the Dictionary.
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