Part 14Remediation of contaminated land
Chapter 1Introduction
Basic definitions
1144“Qualifying land remediation expenditure”
1
For the purposes of this Part a company’s “qualifying land remediation expenditure” means expenditure incurred by it in relation to which each of conditions A to E is met.
2
Condition A is that it is expenditure on land all or part of which is in a contaminated state (see section 1145).
3
Condition B is that the expenditure would not have been incurred if the land had not been in a contaminated state.
4
Condition C is that it is expenditure on relevant land remediation undertaken by the company itself or on its behalf (see section 1146).
5
Condition D is that the expenditure is—
a
incurred on staffing costs (see section 1170),
b
incurred on materials (see section 1172), or
c
qualifying expenditure on sub-contracted land remediation (see sections 1174 to 1176).
6
Condition E is that the expenditure is not subsidised (see section 1177).
7
See also section 1173 for provision about some cases in which condition B is treated as met.
1145Land “in a contaminated state”
1
For the purposes of this Part land is in a contaminated state if (and only if) it is in such a condition, because of substances in, on or under the land, that—
a
harm is being caused or there is the possibility of harm being caused, or
b
pollution of controlled waters is being, or is likely to be, caused.
2
For the purposes of this Part a nuclear site is not land in a contaminated state.
3
“Nuclear site” means—
a
any site in respect of which a nuclear site licence is for the time being in force, or
b
any site in respect of which, after the revocation or surrender of a nuclear site licence, the period of responsibility of the licensee has not yet come to an end.
4
In subsection (3) “nuclear site licence”, “licensee” and “period of responsibility” have the same meaning as in the Nuclear Installations Act 1965 (c. 57).
1146“Relevant land remediation”
1
For the purposes of this Part “relevant land remediation”, in relation to land acquired by a company, means—
a
activities in relation to which conditions A and B are met, and
b
if there are such activities, relevant preparatory activity.
2
Condition A is that the activities comprise the doing of any works, the carrying out of any operations or the taking of any steps in relation to—
a
the land in question,
b
any controlled waters affected by that land, or
c
any land adjoining or adjacent to that land.
3
Condition B is that the purpose of the activities is—
a
to prevent or minimise, or remedy or mitigate the effects of, any harm, or any pollution of controlled waters, by virtue of which the land is in a contaminated state, or
b
to restore the land or waters to their former state.
4
For the purposes of subsection (1)(b) “relevant preparatory activity” means activity—
a
which comprises the doing of anything for the purpose of assessing the condition of—
i
the land in question,
ii
any controlled waters affected by that land, or
iii
any land adjoining or adjacent to that land, and
b
which is connected to such activities within subsection (1)(a) as are undertaken by the company itself or on its behalf.
5
For the purposes of this section controlled waters are “affected by” land in a contaminated state if (and only if) the land in question is in such a condition, because of substances in, on or under the land, that pollution of those waters is being, or is likely to be, caused.