Section 1179 — Corporation Tax Act 2009: Other definitions

Other definitions 1179 In this Part — “controlled waters”—

in relation to England and Wales, has the same meaning as in Part 3 of the Water Resources Act 1991 (c. 57), in relation to Scotland, has the same meaning as in section 30A of the Control of Pollution Act 1974 (c. 40),

and in relation to Northern Ireland, means water in waterways and underground strata (as defined in Article 2(2) of the Water (Northern Ireland) Order 1999 (S.I. 1999/662 (N.I. 6)), ... ... “ pollution of controlled waters ” means the entry into controlled waters of— any poisonous, noxious or polluting matter, or any solid waste matter, ... and “ UK property business loss ”, in relation to a company, means a loss incurred by the company in carrying on a UK property business.