Corporation Tax Act 2009

1179 Other definitions U.K.

In this Part —

• “controlled waters”—

  (a)

  in relation to England and Wales, has the same meaning as in Part 3 of the Water Resources Act 1991 (c. 57),

  (b)

  in relation to Scotland, has the same meaning as in section 30A of the Control of Pollution Act 1974 (c. 40), and

  (c)

  in relation to Northern Ireland, means water in waterways and underground strata (as defined in Article 2(2) of the Water (Northern Ireland) Order 1999 (S.I. 1999/662 (N.I. 6)),

• F1 ...

• F1 ...

• “pollution of controlled waters” means the entry into controlled waters of—

  (a)

  any poisonous, noxious or polluting matter, or

  (b)

  any solid waste matter,

• F1 ... and

• [F2 “UK property business loss”, in relation to a company, means a loss incurred by the company in carrying on a UK property business.]

Textual Amendments

F1 Definitions in s. 1179 omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 23

F2 Words in s. 1179 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 679 (with Sch. 2)