Corporation Tax Act 2009

1146 “Relevant [F1 contaminated] land remediation” U.K.

(1) For the purposes of this Part "relevant [F2 contaminated land remediation”, in relation to land which is in a contaminated state and in which a major interest has been] acquired by a company, means—

(a) activities in relation to which conditions A [F3 to C] 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 [F4 relevant harm] by virtue of which the land is in a contaminated state, F5 . . .

F5 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F6 (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.]

(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) [F7 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.]

Textual Amendments

F1 Word in s. 1146 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(6)

F2 Words in s. 1146(1) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(2)(a)

F3 Words in s. 1146(1) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(2)(b)

F4 Words in s. 1146(3)(a) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(3)(a)

F5 S. 1146(3)(b) 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. 6(3)(b)

F6 S. 1146(3A)(3B) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(4)

F7 Words in s. 1146(5) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(5)