Statute
Section 1145A — Corporation Tax Act 2009: Land “in a derelict state”
Text of the provision Official document
Land “in a derelict state” 1145A For the purposes of this Part land is in a derelict state if (and only if) the land—
a is not in productive use, and b cannot be put into productive use without the removal of buildings or other structures.
Official source: legislation.gov.uk
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