CIRD69001 | Land Remediation Relief: Definitions: Controlled Waters
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
FA01/SCH22/PARA31 (2)
CTA09/S1179
In broad terms controlled waters means territorial waters within the 3 nautical mile limit, coastal waters extending inland, inland waters and ground water. Specifically:
In England and Wales it has the same meaning as in Part III Water Resources Act 1991.
In Scotland it has the same meaning as in Section 30A, Control of Pollution Act 1974.
In Northern Ireland, it means water in waterways and underground strata as defined in Article 2 (2), Water (Northern Ireland) Order 1999.