1146 “Relevant [contaminated] land remediation”
Corporation Tax Act 2009 (2009 c 4) | Legislation

1146  “Relevant [contaminated] land remediation”

(1)     For the purposes of this Part “relevant [contaminated land remediation”, in relation to land which is in a contaminated state and in which a major interest has been] acquired by a company, means—

(a)     activities in relation to which conditions A [to C] are met, and

(b)     if there are such activities, relevant preparatory activity.

(2)     Condition A is that the activities comprise the doing of any works, the carrying out of any

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