Section 1146 — Corporation Tax Act 2009: “Relevant contaminated land remediation”

“Relevant contaminated land remediation” 1146 1 For the purposes of this Part "relevant contaminated land remediation ”, in relation to land which is in a contaminated state and in which a major interest has been acquired by a company, means—

a activities in relation to which conditions A to C are met, and b if there are such activities, relevant preparatory activity.

2 Condition A is that the activities comprise the doing of any works, the carrying out of any operations or the taking of any steps in relation to—

a the land in question, b any controlled waters affected by that land, or c any land adjoining or adjacent to that land.

3 Condition B is that the purpose of the activities is—

a to prevent or minimise, or remedy or mitigate the effects of, any relevant harm by virtue of which the land is in a contaminated state, . . . b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3A Condition C is that the activities are not—

a activities of a description specified by order made by the Treasury, or b activities required by or by virtue of any enactment specified by such an order. 3B An order under subsection (3A) may contain incidental, supplemental, consequential and transitional provision and savings.

4 For the purposes of subsection (1)(b) “ relevant preparatory activity ” means activity—

a which comprises the doing of anything for the purpose of assessing the condition of—

i the land in question, ii any controlled waters affected by that land, or iii any land adjoining or adjacent to that land, and b which is connected to such activities within subsection (1)(a) as are undertaken by the company itself or on its behalf.

5 For the purposes of this section controlled waters are “affected by” land in a contaminated state if (and only if) because of something in, on or under the land by virtue of which it is contaminated land, the land is in a condition such that—

a significant pollution of those waters is being caused, or b there is a serious possibility that significant pollution of those waters will be caused.