sec.105Meaning of work

### sec.105 Meaning of work Work , for a contract— means labour, whether skilled or unskilled, carried out by a person in connection with— the construction, decoration, alteration or repair of a building or other structure; or the development or working of a mine, quarry, sandpit, drain, embankment or other excavation in or on land; or the placement, fixation or erection of materials, plant or machinery used or intended to be used for a purpose mentioned in subparagraph (i) or (ii) ; or the alteration or improvement of a thing; or the demolition, removal or relocation of a building or other structure; and includes— the supply of materials used by a subcontractor in connection with other work the subject of a contract; or the manufacture or fabrication, wherever it happens, of project-specific components for a contract; or the supply of labour for a contract, other than labour that is only administrative in nature; but does not include— the mere delivery of goods sold by a vendor under a contract for the sale of goods; or labour done by a person under a contract of service; or labour done by a person in connection with the testing of materials or the taking of measurements; or a contract for the hire of plant or machinery not intended to be incorporated into work mentioned in paragraph (a) . In this section— manufacture or fabrication , of project-specific components for a contract, does not include— the manufacture or fabrication of project-specific components if— the components have not been fixed in place for the purposes of the contract; and the components could, without substantial change, reasonably be used other than for the purpose of the contract; or the manufacture or fabrication of project-specific components if the manufacture or fabrication consists merely of cutting something to size or mixing things together. mixing things together to make concrete or asphalt project-specific components , for a contract, means components meeting the particular requirements of the contract, other than components that are standard or ordinary product lines of a commercially available specification. (sec.105-ssec.1) Work , for a contract— means labour, whether skilled or unskilled, carried out by a person in connection with— the construction, decoration, alteration or repair of a building or other structure; or the development or working of a mine, quarry, sandpit, drain, embankment or other excavation in or on land; or the placement, fixation or erection of materials, plant or machinery used or intended to be used for a purpose mentioned in subparagraph (i) or (ii) ; or the alteration or improvement of a thing; or the demolition, removal or relocation of a building or other structure; and includes— the supply of materials used by a subcontractor in connection with other work the subject of a contract; or the manufacture or fabrication, wherever it happens, of project-specific components for a contract; or the supply of labour for a contract, other than labour that is only administrative in nature; but does not include— the mere delivery of goods sold by a vendor under a contract for the sale of goods; or labour done by a person under a contract of service; or labour done by a person in connection with the testing of materials or the taking of measurements; or a contract for the hire of plant or machinery not intended to be incorporated into work mentioned in paragraph (a) . (sec.105-ssec.2) In this section— manufacture or fabrication , of project-specific components for a contract, does not include— the manufacture or fabrication of project-specific components if— the components have not been fixed in place for the purposes of the contract; and the components could, without substantial change, reasonably be used other than for the purpose of the contract; or the manufacture or fabrication of project-specific components if the manufacture or fabrication consists merely of cutting something to size or mixing things together. mixing things together to make concrete or asphalt project-specific components , for a contract, means components meeting the particular requirements of the contract, other than components that are standard or ordinary product lines of a commercially available specification. - (a) means labour, whether skilled or unskilled, carried out by a person in connection with— (i) the construction, decoration, alteration or repair of a building or other structure; or (ii) the development or working of a mine, quarry, sandpit, drain, embankment or other excavation in or on land; or (iii) the placement, fixation or erection of materials, plant or machinery used or intended to be used for a purpose mentioned in subparagraph (i) or (ii) ; or (iv) the alteration or improvement of a thing; or (v) the demolition, removal or relocation of a building or other structure; and - (i) the construction, decoration, alteration or repair of a building or other structure; or - (ii) the development or working of a mine, quarry, sandpit, drain, embankment or other excavation in or on land; or - (iii) the placement, fixation or erection of materials, plant or machinery used or intended to be used for a purpose mentioned in subparagraph (i) or (ii) ; or - (iv) the alteration or improvement of a thing; or - (v) the demolition, removal or relocation of a building or other structure; and - (b) includes— (i) the supply of materials used by a subcontractor in connection with other work the subject of a contract; or (ii) the manufacture or fabrication, wherever it happens, of project-specific components for a contract; or (iii) the supply of labour for a contract, other than labour that is only administrative in nature; but - (i) the supply of materials used by a subcontractor in connection with other work the subject of a contract; or - (ii) the manufacture or fabrication, wherever it happens, of project-specific components for a contract; or - (iii) the supply of labour for a contract, other than labour that is only administrative in nature; but - (c) does not include— (i) the mere delivery of goods sold by a vendor under a contract for the sale of goods; or (ii) labour done by a person under a contract of service; or (iii) labour done by a person in connection with the testing of materials or the taking of measurements; or (iv) a contract for the hire of plant or machinery not intended to be incorporated into work mentioned in paragraph (a) . - (i) the mere delivery of goods sold by a vendor under a contract for the sale of goods; or - (ii) labour done by a person under a contract of service; or - (iii) labour done by a person in connection with the testing of materials or the taking of measurements; or - (iv) a contract for the hire of plant or machinery not intended to be incorporated into work mentioned in paragraph (a) . - (i) the construction, decoration, alteration or repair of a building or other structure; or - (ii) the development or working of a mine, quarry, sandpit, drain, embankment or other excavation in or on land; or - (iii) the placement, fixation or erection of materials, plant or machinery used or intended to be used for a purpose mentioned in subparagraph (i) or (ii) ; or - (iv) the alteration or improvement of a thing; or - (v) the demolition, removal or relocation of a building or other structure; and - (i) the supply of materials used by a subcontractor in connection with other work the subject of a contract; or - (ii) the manufacture or fabrication, wherever it happens, of project-specific components for a contract; or - (iii) the supply of labour for a contract, other than labour that is only administrative in nature; but - (i) the mere delivery of goods sold by a vendor under a contract for the sale of goods; or - (ii) labour done by a person under a contract of service; or - (iii) labour done by a person in connection with the testing of materials or the taking of measurements; or - (iv) a contract for the hire of plant or machinery not intended to be incorporated into work mentioned in paragraph (a) . - (a) the manufacture or fabrication of project-specific components if— (i) the components have not been fixed in place for the purposes of the contract; and (ii) the components could, without substantial change, reasonably be used other than for the purpose of the contract; or - (i) the components have not been fixed in place for the purposes of the contract; and - (ii) the components could, without substantial change, reasonably be used other than for the purpose of the contract; or - (b) the manufacture or fabrication of project-specific components if the manufacture or fabrication consists merely of cutting something to size or mixing things together. Example of mixing things together— mixing things together to make concrete or asphalt - (i) the components have not been fixed in place for the purposes of the contract; and - (ii) the components could, without substantial change, reasonably be used other than for the purpose of the contract; or