SCHEDULES
SCHEDULE 22 REMEDIATION OF CONTAMINATED LAND
C1Part 1 DEDUCTION FOR CAPITAL EXPENDITURE
4Relevant land remediation
1
For the purposes of this Schedule relevant land remediation, in relation to land acquired by a company, means—
a
activities falling within sub-paragraph (2), and
b
if there are such activities, preparatory activity falling within sub-paragraph (4) which satisfies the condition in sub-paragraph (5).
2
The activities referred to in sub-paragraph (1)(a) are the doing of any works, the carrying out of any operations or the taking of any steps in relation to—
a
the land in question,
b
any controlled waters affected by that land, or
c
any land adjoining or adjacent to that land,
for the purpose described in sub-paragraph (3).
3
The purpose referred to in sub-paragraph (2) is that of—
a
preventing or minimising, or remedying or mitigating the effects of, any harm, or any pollution of controlled waters, by reason of which the land is in a contaminated state; or
b
restoring the land or waters to their former state.
4
The preparatory activity referred to in sub-paragraph (1)(b) is the doing of anything for the purpose of assessing the condition of—
a
the land in question,
b
any controlled waters affected by that land, or
c
any land adjoining or adjacent to that land.
5
Preparatory activity satisfies the condition referred to in sub-paragraph (1)(b) if it is activity connected to such activities falling within sub-paragraph (2) as are undertaken by the company (whether directly or on its behalf).
6
For the purposes of this paragraph, controlled waters are “affected by” land in a contaminated state if, and only if, the land in question is in such a condition, by reason of substances in, on or under the land, that pollution of those waters is being, or is likely to be, caused.
Sch. 22 Pt. I applied (11.5.2001) by 1988 c. 1, s. 21A(5) (as inserted (11.5.2001) by 2001 c. 9, s. 70, Sch. 23 para. 1)