Finance Act 2009

This section has no associated Explanatory Notes

6(1)Section 1146 (“relevant land remediation”) is amended as follows.U.K.

(2)In subsection (1)—

(a)for “land remediation”, in relation to land” substitute “contaminated land remediation”, in relation to land which is in a contaminated state and in which a major interest has been”, and

(b)for “and B” substitute “ to C ”.

(3)In subsection (3)—

(a)in paragraph (a), for “harm, or any pollution of controlled waters,” substitute “ relevant harm ”, and

(b)omit paragraph (b) (and the “or” before it).

(4)After that subsection insert—

(3A)Condition C is that the activities are not—

(a)activities of a description specified by order made by the Treasury, or

(b)activities required by or by virtue of any enactment specified by such an order.

(3B)An order under subsection (3A) may contain incidental, supplemental, consequential and transitional provision and savings.

(5)In subsection (5), for the words after “(and only if)” substitute because of something in, on or under the land by virtue of which it is contaminated land, the land is in a condition such that—

(a)significant pollution of those waters is being caused, or

(b)there is a serious possibility that significant pollution of those waters will be caused.

(6)In the heading, after “relevant” insert contaminated.