Corporation Tax Act 2009 section 1145B

Exclusion of nuclear sites

Section 1145B excludes nuclear sites from the contaminated land and derelict land tax relief provisions under Part 14 of the Corporation Tax Act 2009.

• Nuclear sites are completely excluded from qualifying as either contaminated land or derelict land for the purposes of Part 14 tax relief
• A nuclear site includes any site that currently holds a nuclear site licence
• The exclusion also covers sites where a nuclear site licence has been revoked or surrendered but the licensee's period of responsibility has not yet ended
• The definitions of nuclear site licence, licensee and period of responsibility follow those used in the Nuclear Installations Act 1965