Section 1178 — Corporation Tax Act 2009: Persons having a “relevant connection” to a company

Persons having a “relevant connection” to a company 1178 For the purposes of this Part a person has a “relevant connection” to a company in a case where the company's land is in a contaminated or derelict state wholly or partly as a result of any thing done, or omitted to be done, by the person if—

a the person is or was connected to the company when any such thing is or was done, or omitted to be done, by the person, b the person is or was connected to the company at the time when a major interest in the land in question is or was acquired by the company, or c the person is or was connected to the company at any time when relevant land remediation is or was undertaken (whether by the company itself or on its behalf).