Corporation Tax Act 2009 section 1145A

Land "in a derelict state"

Section 1145A defines what it means for land to be "in a derelict state" for the purposes of the land remediation relief provisions.

• Land is in a derelict state only if it meets both of two conditions
• The first condition is that the land is not currently in productive use
• The second condition is that the land cannot be brought into productive use without removing buildings or other structures
• This definition was introduced alongside related definitions for contaminated land and the exclusion of nuclear sites