Corporation Tax Act 2009

1178Persons having a “relevant connection” to a companyU.K.

This section has no associated Explanatory Notes

For the purposes of this Part a person has a “relevant connection” to a company in a case where the company's land is in a contaminated [F1or derelict] state wholly or partly as a result of any thing done, or omitted to be done, by the person if—

(a)the person is or was connected to the company when any such thing is or was done, or omitted to be done, by the person,

(b)the person is or was connected to the company at the time when [F2a major interest in] the land in question is or was acquired by the company, or

(c)the person is or was connected to the company at any time when relevant land remediation is or was undertaken (whether by the company itself or on its behalf).

Textual Amendments

F1Words in s. 1178 inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 21(a)

F2Words in s. 1178(b) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 21(b)