3

Condition B is that—

a

in the case of land in a contaminated state, the land was in a contaminated state at the time of the acquisition, and

b

in the case of land in a derelict state, the land was in a derelict state throughout the period beginning with the earlier of—

i

1 April 1998, and

ii

the date on which a major interest in the land was first acquired by the company or a person who was connected with the company.

3A

The Treasury may by order—

a

specify circumstances in which the condition in paragraph (a) of subsection (3) need not be met, or

b

replace the date for the time being specified in paragraph (b)(i) of that subsection with a later date.

3B

An order under subsection (3A) may contain incidental, supplemental, consequential and transitional provision and savings.