In this Part of this Act " industrial building" means a building used or designed for use—
for the carrying on of any process for or incidental to any of the following purposes, that is to say—
the making of any article or of part of any article; or
the altering, repairing, ornamenting, finishing, cleaning, washing, freezing, packing or canning, or adapting for sale, or breaking up or demolition, of any article; or
without prejudice to the preceding sub-paragraphs, the getting, dressing or preparation for sale of minerals or the extraction or preparation for sale of oil or brine ;
for the carrying on of scientific research,
being a process or research carried on in the course of a trade or business.
For the purposes of subsection (1) of this section, premises which—
are used or designed for use for providing services or facilities ancillary to the use of other premises for the carrying on of any such process or research as is mentioned in that subsection; and
are or are to be comprised in the same building or the same curtilage as those other premises,
shall themselves be treated as used or designed for use for the carrying on of such a process or, as the case may be, of such research.
In this section—
" article " means an article of any description, including a ship or vessel;
" building " includes a part of a building;
" scientific research '' means any activity in the fields of natural or applied science for the extension of knowledge.