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Legislation
Corporation Tax Act 2009

Crossheading Basic definitions

  • Section 1144 “Qualifying land remediation expenditure”
  • Section 1145 Land “in a contaminated state”
  • Section 1145A Land “in a derelict state”
  • Section 1145B Exclusion of nuclear sites
  • Section 1146 “Relevant contaminated land remediation”
  • Section 1146A “Relevant derelict land remediation”
  1. Basic definitions
  2. Land “in a derelict state”

Section 1145A | Land “in a derelict state”

From legislation.gov.uk

For the purposes of this Part land is in a derelict state if (and only if) the land—

(a)is not in productive use, and

(b)cannot be put into productive use without the removal of buildings or other structures.

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