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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. “Relevant derelict land remediation”

Section 1146A | “Relevant derelict land remediation”

From legislation.gov.uk

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

(a)activities in relation to which conditions A and B 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 the land in question.

(3)Condition B is that the purpose of the activities is a purpose specified by order made by the Treasury.

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

(5)For the purposes of subsection (1)(b) “relevant preparatory activity” has the same meaning as for the purposes of subsection (1)(b) of section 1146 (see subsection (4) of that section, but reading the reference to subsection (1)(a) of that section as a reference to subsection (1)(a) of this section).

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