Statutory Instruments

2009 No. 2037

Corporation Tax

The Corporation Tax (Land Remediation Relief) Order 2009

Made

21st July 2009

Laid before the House of Commons

23rd July 2009

Coming into force

13th August 2009

The Treasury make the following Order in exercise of powers conferred by sections 1145(2), 1145(3), 1146(3A) and (3B), 1146A(3) and (4), 1147(3), (3A) and (3B) and 1149(3), (3A) and (3B) of the Corporation Tax Act 2009( 1 ) and paragraph 27 of Schedule 7 to the Finance Act 2009( 2 ).

Citation, commencement and effect

1. —(1) This Order may be cited as the Corporation Tax (Land Remediation Relief) Order 2009.

(2) This Order shall come into force on 13th August 2009 and shall have effect in relation to expenditure incurred on or after 1st April 2009.

Interpretation

2. In this Order—

“the Act” means the Corporation Tax Act 2009;

“arsenic” means the element whose chemical symbol is As and whose atomic number is 33;

“arsenical compounds” mean any compound one of whose constituent elements is arsenic;

“Japanese Knotweed” is the plant matter also known as Fallopia japonica, Reynoutria japonica or Polygonum cuspidatum;

“radon” means the element whose chemical symbol is Rn and whose atomic number is 86.

Land in a contaminated state

3. —(1) Section 1145(2) of the Act (land “in a contaminated state”) shall not apply where the following are present in, on or under the land—

(a) arsenic,

(b) arsenical compounds,

(d) radon.

(2) This article is limited so that it has effect only in relation to—

(a) that part of the land where the items listed in paragraph (1) are present, and

(b) expenditure incurred for the purpose of remedying or mitigating the effects of relevant harm caused by the presence of one or more of the listed items.

Relevant contaminated land remediation: specified activity

4. —(1) For the purposes of Condition C in section 1146 of the Act (“relevant contaminated land remediation”), a specified activity is the removal of relevant material from the land in question to a licensed landfill site.

(2) For the purposes of this article—

(a) “relevant material” means material which contains or may contain Japanese Knotweed;

(b) “licensed landfill site” means a site in respect of which a permit has been granted under the following—

(i) the Environmental Permitting (England and Wales) Regulations 2007( 3 ),

(ii) the Pollution Prevention and Control (Scotland) Regulations 2000( 4 ),

(iii) the Pollution Prevention and Control (Northern Ireland) Regulations 2003( 5 ), or

(iv) Council Directive 6 ).

Relevant contaminated land remediation: specified enactments

5. For the purposes of Condition C in section 1146 of the Act the following are specified enactments—

Statute	Section	Explanatory note
⁽¹⁾ 1984 c. 55 .
⁽²⁾ 1990 c. 43 .
⁽³⁾ 1990 c. 8 .
⁽⁴⁾ 1990 c. 9 .
⁽⁵⁾ 1997 c. 8 .
⁽⁶⁾ 1997 c. 9 .
⁽⁷⁾ 2003 asp. 8 .
⁽⁸⁾ S.I. 1978/1049 (N.I. 19) .
⁽⁹⁾ S.I. 1991/1220 (N.I. 11) .
Building Act 1984 ⁽¹⁾	section 77	dangerous buildings
	section 79	ruinous and dilapidated buildings and neglected sites
Environmental Protection Act 1990 ⁽²⁾	section 78E	duty of enforcing authority to require remediation of contaminated land
	section 79	statutory nuisances and inspections therefor
	section 80	summary proceedings for statutory nuisances
	section 81	supplementary provisions
	section 82	summary proceedings by persons aggrieved by statutory nuisances
Town and Country Planning Act 1990 ⁽³⁾	section 215	power to require proper maintenance of land
Planning (Listed Buildings and Conservation Areas) Act 1990 ⁽⁴⁾	section 48	repair notices preliminary to acquisition under section 47
Town and Country Planning (Scotland) Act 1997 ⁽⁵⁾	section 179	notice requiring proper maintenance of land
Planning (Listed Buildings and Conservation Areas) (Scotland) Act 1997 ⁽⁶⁾	section 43	repair notices preliminary to acquisition under section 42
Building (Scotland) Act 2003 ⁽⁷⁾	section 28	defective buildings
Pollution Control and Local Government (Northern Ireland) Order 1978 ⁽⁸⁾	article 65	defective buildings
	article 66	ruinous and dilapidated buildings
Planning (Northern Ireland) Order 1991 ⁽⁹⁾	article 39	orders requiring discontinuance of use or alteration or removal of buildings or works
	article 109	compulsory acquisition of listed buildings

Relevant derelict land remediation: specified purposes

6. —(1) For the purposes of Condition B in section 1146A of the Act (“relevant derelict land remediation”), the specified purposes are the removal of—

(a) post-tensioned concrete heavyweight construction,

(b) building foundations and machinery bases,

(d) reinforced concrete basements, or

(e) redundant services which are located below the ground.

(2) For the purposes of this article, “services” means any pipes, wiring, cables, tunnels or other similar equipment or infrastructure used in relation to the following—

(a) gas supply,

(b) water supply, drainage or sewerage,

(d) telecommunications.

Exception from condition that land be in a contaminated state at time of acquisition

7. Where land is in a contaminated state by virtue of the presence in, on or under it of Japanese Knotweed the following conditions need not be met—

(a) Condition B as specified by section 1147(3)(a) (deduction for capital expenditure), and

(b) Condition B as specified by section 1149(3)(a) (additional deduction for qualifying land remediation expenditure).

Dave Watts

Frank Roy

Two of the Lords Commissioners to Her Majesty’s Treasury

21st July 2009

( 1 )

2009 c. 4 . These provisions were amended by section 26 of, and Schedule 7 to, the Finance Act 2009 c. 10 .

( 2 )

( 3 )

( 4 )

( 5 )

( 6 )

OJ L 182, 16.7.1999 pp.1-19.

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID
arsenic	art. 2.	arsenic_rtTvhjt
arsenical compounds	art. 2.	arsenical__rt8uMGD
in a contaminated state	art. 3.	in_a_conta_rt4mazd
Japanese Knotweed	art. 2.	Japanese_K_rtyskc8
licensed landfill site	art. 4.	licensed_l_rtOc5xR
radon	art. 2.	radon_rta98cH
relevant contaminated land remediation	art. 4.	relevant_c_rtxTeYk
relevant derelict land remediation	art. 6.	relevant_d_rtdVqNR
relevant material	art. 4.	relevant_m_rt0Pv44
services	art. 6.	services_rtqpwRa
the Act	art. 2.	the_Act_rtAxBpZ

Sort descending by Changed Legislation	Sort descending by Year and Number	Changed Provision	Type of effect	Sort descending by Affecting Legislation Title	Sort descending by Year and Number	Affecting Provision	Sort descending by Changes made to website text
Changes that affect				Made by
The Corporation Tax (Land Remediation Relief) Order 2009	2009 No. 2037	art. 5 table	words inserted	The Historic Environment (Wales) Act 2023 (Consequential Provision) (Secondary Legislation) Regulations 2024	2024 No. 924	reg. 46	Not yet
The Corporation Tax (Land Remediation Relief) Order 2009	2009 No. 2037	art. 4(2)(b)(i)	substituted	The Environmental Permitting (England and Wales) Regulations 2016	2016 No. 1154	Sch. 29 Pt. 2 para. 32	Not yet
The Corporation Tax (Land Remediation Relief) Order 2009	2009 No. 2037	art. 4(2)(b)(ii)	substituted	The Pollution Prevention and Control (Scotland) Regulations 2012	2012 No. 360	Sch. 11 para. 22(2)	Not yet