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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. Exclusion of nuclear sites

Section 1145B | Exclusion of nuclear sites

From legislation.gov.uk

(1)A nuclear site is not land in a contaminated state or land in a derelict state for the purposes of this Part.

(2)“Nuclear site” means—

(a)any site in respect of which a nuclear site licence is for the time being in force, or

(b)any site in respect of which, after the revocation or surrender of a nuclear site licence, the period of responsibility of the licensee has not yet come to an end.

(3)In subsection (2) “nuclear site licence”, “licensee” and “period of responsibility” have the same meaning as in the Nuclear Installations Act 1965.

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