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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. Other definitions

Section 1179 | Other definitions

From legislation.gov.uk

In this Part —

“controlled waters”—

(a)in relation to England and Wales, has the same meaning as in Part 3 of the Water Resources Act 1991 (c. 57),

(b)in relation to Scotland, has the same meaning as in section 30A of the Control of Pollution Act 1974 (c. 40), and

(c)in relation to Northern Ireland, means water in waterways and underground strata (as defined in Article 2(2) of the Water (Northern Ireland) Order 1999 (S.I. 1999/662 (N.I. 6)),

“pollution of controlled waters” means the entry into controlled waters of—

(a)any poisonous, noxious or polluting matter, or

(b)any solid waste matter,

... and

“UK property business loss”, in relation to a company, means a loss incurred by the company in carrying on a UK property business.

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