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Legislation
Corporation Tax Act 2009

Chapter 6 Supplementary

  • Section 1170 “Staffing costs”
  • Section 1171 Staffing costs attributable to relevant land remediation
  • Section 1172 Expenditure on materials
  • Section 1173 Expenditure incurred because of contamination or dereliction
  • Section 1174 Sub-contractor payments
  • Section 1175 Connected sub-contractors
  • Section 1176 “Qualifying expenditure on sub-contracted land remediation”: other cases
  • Section 1177 “Subsidised expenditure”
  • Section 1178 Persons having a “relevant connection” to a company
  • Section 1178A “Major interest in land”
  • Section 1179 Other definitions
  1. Chapter 6 · Supplementary
  2. Persons having a “relevant connection” to a company

Section 1178 | Persons having a “relevant connection” to a company

From legislation.gov.uk

For the purposes of this Part a person has a “relevant connection” to a company in a case where the company's land is in a contaminated or derelict state wholly or partly as a result of any thing done, or omitted to be done, by the person if—

(a)the person is or was connected to the company when any such thing is or was done, or omitted to be done, by the person,

(b)the person is or was connected to the company at the time when a major interest in the land in question is or was acquired by the company, or

(c)the person is or was connected to the company at any time when relevant land remediation is or was undertaken (whether by the company itself or on its behalf).

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