Corporation Tax Act 2009

1179 Other definitions

In this Part —

• “controlled waters”—

  (a)

  in relation to England and Wales, has the same meaning as in Part 3 of the Water Resources Act 1991 (c. 57),

  (b)

  in relation to Scotland, has the same meaning as in section 30A of the Control of Pollution Act 1974 (c. 40), and

  (c)

  in relation to Northern Ireland, means water in waterways and underground strata (as defined in Article 2(2) of the Water (Northern Ireland) Order 1999 (S.I. 1999/662 (N.I. 6)),

• “harm” means—

  (a)

  harm to the health of living organisms,

  (b)

  interference with the ecological systems of which any living organisms form part,

  (c)

  offence to the senses of human beings, or

  (d)

  damage to property,

• “land” means any estate, interest or rights in or over land,

• “pollution of controlled waters” means the entry into controlled waters of—

  (a)

  any poisonous, noxious or polluting matter, or

  (b)

  any solid waste matter,

• “substance” means any natural or artificial substance, whether in solid or liquid form or in the form of a gas or vapour, and

• “UK property business loss” has the same meaning as in section 392A of ICTA.