Corporation Tax Act 2009

[F11145BExclusion of nuclear sitesU.K.
This section has no associated Explanatory Notes

(1)A nuclear site is not land in a contaminated state or land in a derelict state for the purposes of this Part.

(2)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.

(3)In subsection (2) “nuclear site licence”, “licensee” and “period of responsibility” have the same meaning as in the Nuclear Installations Act 1965.]

Textual Amendments

F1Ss. 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