Corporation Tax Act 2009 section 1145

Land "in a contaminated state"

Section 1145 defines what it means for land to be "in a contaminated state" for the purposes of the contaminated land tax relief rules.

• Land is contaminated if something in, on or under it is causing relevant harm, or there is a serious possibility that relevant harm will be caused
• Land is not treated as contaminated merely because of the presence of living organisms, decaying matter, air, water, or anything not resulting from industrial activity
• Relevant harm includes death or significant injury to living organisms, significant pollution of controlled waters, significant adverse ecosystem impact, or significant damage to buildings and structures
• The Treasury has the power to make orders specifying circumstances where the exclusions for natural substances and non-industrial activity do not apply