Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 7 U.K. Contaminated and derelict land

Part 1 U.K. Amendments of Part 14 of CTA 2009

21 U.K. In section 1178 (persons having a “relevant connection” to a company)—

(a) after “contaminated” insert “ or derelict ”, and

(b) in paragraph (b), after “when” insert “ a major interest in ”.