The Corporation Tax (Land Remediation Relief) Order 2009
| Jurisdiction | UK Non-devolved |
2009 No. 2037
Corporation Tax
The Corporation Tax (Land Remediation Relief) Order 2009
Made 21th July 2009
Laid before the House of Commons 23th July 2009
Coming into force 13th August 2009
The Treasury make the following Order in exercise of powers conferred by sections 1145(2), 1145(3), 1146(3A) and (3B), 1146A(3) and (4), 1147(3), (3A) and (3B) and 1149(3), (3A) and (3B) of the Corporation Tax Act 20091and paragraph 27 of Schedule 7 to the Finance Act 20092.
Citation, commencement and effect
1.—(1) This Order may be cited as the Corporation Tax (Land Remediation Relief) Order 2009.
(2) This Order shall come into force on 13th August 2009 and shall have effect in relation to expenditure incurred on or after 1st April 2009.
Interpretation
2. In this Order—
“the Act” means the Corporation Tax Act 2009;
“arsenic” means the element whose chemical symbol is As and whose atomic number is 33;
“arsenical compounds” mean any compound one of whose constituent elements is arsenic;
“Japanese Knotweed” is the plant matter also known as Fallopia japonica, Reynoutria japonica or Polygonum cuspidatum;
“radon” means the element whose chemical symbol is Rn and whose atomic number is 86.
Land in a contaminated state
3.—(1) Section 1145(2) of the Act (land “in a contaminated state”) shall not apply where the following are present in, on or under the land—
(a)
(a) arsenic,
(b)
(b) arsenical compounds,
(c)
(c) Japanese Knotweed, or
(d)
(d) radon.
(2) This article is limited so that it has effect only in relation to—
(a)
(a) that part of the land where the items listed in paragraph (1) are present, and
(b)
(b) expenditure incurred for the purpose of remedying or mitigating the effects of relevant harm caused by the presence of one or more of the listed items.
Relevant contaminated land remediation: specified activity
4.—(1) For the purposes of Condition C in section 1146 of the Act (“relevant contaminated land remediation”), a specified activity is the removal of relevant material from the land in question to a licensed landfill site.
(2) For the purposes of this article—
(a)
(a) “relevant material” means material which contains or may contain Japanese Knotweed;
(b)
(b) “licensed landfill site” means a site in respect of which a permit has been granted under the following—
(i) the Environmental Permitting (England and Wales) Regulations 20073,
(ii) the Pollution Prevention and Control (Scotland) Regulations 20004,
(iii) the Pollution Prevention and Control (Northern Ireland) Regulations 20035, or
(iv) Council Directive 1999/31/ECof 26th April 1999 on the landfill of waste6.
Relevant contaminated land remediation: specified enactments
5. For the purposes of Condition C in section 1146 of the Act the following are specified enactments—
Statute |
Section |
Explanatory note |
section 77 |
dangerous buildings |
|
section 79 |
ruinous and dilapidated buildings and neglected sites |
|
section 78E |
duty of enforcing authority to require remediation of contaminated land |
|
section 79 |
statutory nuisances and inspections therefor |
|
section 80 |
summary proceedings for statutory nuisances |
|
section 81 |
supplementary provisions |
|
section 82 |
summary proceedings by persons aggrieved by statutory nuisances |
|
section 215 |
power to require proper maintenance of land |
|
Planning (Listed Buildings and Conservation Areas) Act 19901003 |
section 48 |
repair notices preliminary to acquisition under section 47 |
section 179 |
notice requiring proper maintenance of land |
|
Planning (Listed Buildings and Conservation Areas) (Scotland) Act 19971005 |
section 43 |
repair notices preliminary to acquisition under section 42 |
section 28 |
defective buildings |
|
Pollution Control and Local Government (Northern Ireland) Order 19781007 |
article 65 |
defective buildings |
article 66 |
ruinous and dilapidated buildings |
|
article 39 |
orders requiring discontinuance of use or alteration or removal of buildings or works |
|
article 109 |
compulsory acquisition of listed buildings |
|
S.I. 1978/1049 (N.I. 19). | ||
S.I. 1991/1220 (N.I. 11). | ||
Relevant derelict land remediation: specified purposes
6.—(1) For the purposes of Condition B in section 1146A of the Act (“relevant derelict land remediation”), the specified purposes are the removal of—
(a)
(a) post-tensioned concrete heavyweight construction,
(b)
(b) building foundations and machinery bases,
(c)
(c) reinforced concrete pilecaps,
(d)
(d) reinforced concrete basements, or
(e)
(e) redundant services which are located below the ground.
(2) For the purposes of this article, “services” means any pipes, wiring, cables, tunnels or other similar equipment or infrastructure used in relation to the following—
(a)
(a) gas supply,
(b)
(b) water supply, drainage or sewerage,
(c)
(c) electricity supply, or
(d)
(d) telecommunications.
Exception from condition that land be in...
To continue reading
Request your trial