Section 1145B — Corporation Tax Act 2009: Exclusion of nuclear sites

Exclusion of nuclear sites 1145B 1 A nuclear site is not land in a contaminated state or land in a derelict state for the purposes of this Part. 2 “ Nuclear site ” means—

a any site in respect of which a nuclear site licence is for the time being in force, or b any site in respect of which, after the revocation or surrender of a nuclear site licence, the period of responsibility of the licensee has not yet come to an end.

3 In subsection (2) “ nuclear site licence ”, “ licensee ” and “ period of responsibility ” have the same meaning as in the Nuclear Installations Act 1965.