Corporation Tax Act 2009 (c. 4)

Part 14 U.K. Remediation of contaminated [F1 or derelict] land

Textual Amendments

F1 Words in Pt. 14 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 2

Chapter 1 U.K. Introduction

Basic definitions U.K.

[F2 1145A Land “in a derelict state” U.K.

For the purposes of this Part land is in a derelict state if (and only if) the land—

(a) is not in productive use, and

(b) cannot be put into productive use without the removal of buildings or other structures.]

Textual Amendments

F2 Ss. 1145-1145B substituted for s. 1145 (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 5