Corporation Tax Act 2009 section 1146

Relevant contaminated land remediation

Section 1146 defines what counts as "relevant contaminated land remediation" for the purposes of the contaminated land tax relief regime.

• Relevant contaminated land remediation covers works, operations or steps carried out on the contaminated land itself, any controlled waters affected by it, or any adjoining or adjacent land, provided the purpose is to prevent, minimise, remedy or mitigate the harmful effects of the contamination
• The Treasury may exclude certain types of activity or activities required by specified legislation from qualifying as relevant contaminated land remediation
• Preparatory activities — such as assessing the condition of the land or affected waters — only qualify if they are connected to actual remediation work that the company undertakes or has undertaken on its behalf
• Controlled waters are treated as "affected by" contaminated land only where the contamination is causing, or there is a serious possibility it will cause, significant pollution of those waters