Chapter CIRD69001
| Published date | 11 March 2016 |
| Record Number | CIRD69001 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
In broad terms controlled waters means territorial waters within the 3 nautical mile limit, coastal waters extending inland, inland waters and ground water. Specifically:
- In England and Wales it has the same meaning as in Part III Water Resources Act 1991.
- In Scotland it has the same meaning as in Section 30A, Control of Pollution Act 1974.
- In Northern Ireland, it means water in waterways and underground strata as...
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