Section 144 — Corporation Tax Act 2009: Site preparation expenditure: supplementary

Site preparation expenditure: supplementary 144 1 For the purposes of this section and sections 142 and 143 “ waste disposal licence ” means—

a a disposal licence under Part 1 of the Control of Pollution Act 1974 (c. 40) or Part 2 of the Pollution Control and Local Government (Northern Ireland) Order 1978 (S.I. 1978/1049 (N.I. 19)),

b a waste management licence under Part 2 of the Environmental Protection Act 1990 (c. 43) or any corresponding provision for the time being in force in Northern Ireland, c a permit or authorisation under regulations under—

i section 2 of the Pollution Prevention and Control Act 1999 (c. 24), ... ii Article 4 of the Environment (Northern Ireland) Order 2002 (S.I. 2002/3153 (N.I. 7)), or iii any corresponding provision for the time being in force in Scotland, d an authorisation under the Radioactive Substances Act 1960 (c. 34) or the Radioactive Substances Act 1993 (c. 12) for the disposal of radioactive waste, or e a nuclear site licence under the Nuclear Installations Act 1965 (c. 57).

2 For the purposes of this section and sections 142 and 143— “ site preparation expenditure ”, in relation to a waste disposal site, means expenditure incurred on preparing the site for the deposit of waste materials, and “ waste disposal site ” means a site used, or to be used, for the disposal of waste materials by their deposit on the site.

3 For the purposes of sections 142 and 143, expenditure incurred for the purposes of a trade by a company about to carry on the trade is treated as if it were incurred—

a on the date on which the company starts to carry on the trade, and b in the course of carrying it on.