Section 1145 — Corporation Tax Act 2009: Land “in a contaminated state”

Land “in a contaminated state” 1145 1 For the purposes of this Part land is in a contaminated state if (and only if), because of something in, on or under the land, the land is in a condition such that—

a relevant harm is being caused, or b there is a serious possibility that relevant harm will be caused.

2 But land is not in a contaminated state by reason of the presence in, on or under it of—

a living organisms or decaying matter deriving from living organisms, air or water, or b anything present otherwise than as a result of industrial activity.

3 The Treasury may by order specify circumstances in which subsection (2) is not to apply to the extent specified in the order; and an order under this subsection may contain incidental, supplemental, consequential and transitional provision and savings.

4 In this section “ relevant harm ” means—

a death of living organisms or significant injury or damage to living organisms, b significant pollution of controlled waters, c a significant adverse impact on the ecosystem, or d structural or other significant damage to buildings or other structures or interference with buildings or other structures that significantly compromises their use.