xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 22Remediation of contaminated land

Part 1Deduction for capital expenditure

Land in a contaminated state

3(1)For the purposes of this Schedule land is in a contaminated state if, and only if, it is in such a condition, by reason of substances in, on or under the land, that—

(a)harm is being caused or there is a possibility of harm being caused; or

(b)pollution of controlled waters is being, or is likely to be, caused.

(2)For the purposes of this Schedule, a nuclear site is not land in a contaminated state.

(3)In this paragraph a “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;

and “nuclear site licence”, “licensee” and “period of responsibility” have the same meaning as in the Nuclear Installations Act 1965 (c. 57).