Corporation Tax Act 2009

[F1 1145 Land “in a contaminated state” U.K.

(1) For the purposes of this Part land is in a contaminated state if (and only if), because of something in, on or under the land, the land is in a condition such that—

(a) relevant harm is being caused, or

(b) there is a serious possibility that relevant harm will be caused.

(2) But land is not in a contaminated state by reason of the presence in, on or under it of—

(a) living organisms or decaying matter deriving from living organisms, air or water, or

(b) anything present otherwise than as a result of industrial activity.

(3) The Treasury may by order specify circumstances in which subsection (2) is not to apply to the extent specified in the order; and an order under this subsection may contain incidental, supplemental, consequential and transitional provision and savings.

(4) In this section “relevant harm” means—

(a) death of living organisms or significant injury or damage to living organisms,

(b) significant pollution of controlled waters,

(c) a significant adverse impact on the ecosystem, or

(d) structural or other significant damage to buildings or other structures or interference with buildings or other structures that significantly compromises their use.]

Textual Amendments

F1 Ss. 1145-1145B substituted for s. 1145 (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 5

Modifications etc. (not altering text)

C1 S. 1145(2) excluded (with effect in accordance with art. 1(2) of the amending S.I.) by Corporation Tax (Land Remediation Relief) Order 2009 (S.I. 2009/2037), arts. 1(2), 3