Corporation Tax Act 2009 section 1179

Other definitions

Section 1179 provides key definitions used throughout this Part of the Act, covering controlled waters, pollution of controlled waters, and UK property business losses.

• "Controlled waters" is defined by reference to separate legislation for England and Wales, Scotland, and Northern Ireland respectively
• "Pollution of controlled waters" means the entry into controlled waters of poisonous, noxious or polluting matter, or solid waste matter
• A "UK property business loss" is a loss incurred by a company in carrying on a UK property business
• These definitions underpin the tax rules in this Part and must be read alongside the relevant water and environmental legislation for each UK jurisdiction