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 1999/31/EC of 26th April 1999 on the landfill of waste( 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 )

2009 c. 10 .

( 3 )

S.I. 2007/3538 .

( 4 )

S.S.I. 2000/323 .

( 5 )

S.R. 2003/46 .

( 6 )

OJ L 182, 16.7.1999 pp.1-19.

in force	Provision is in force
in force*	In force only for specified purposes (see footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
defined term	Defined term
_dfn	Defined term (alternative style)

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.	def_69994fa7f4
arsenical compounds	art. 2.	def_dfd431bafc
in a contaminated state	art. 3.	def_9f67db3f27
Japanese Knotweed	art. 2.	def_93e96dbed8
licensed landfill site	art. 4.	def_e26899d764
radon	art. 2.	def_8cbfd96f28
relevant contaminated land remediation	art. 4.	def_1fca55e923
relevant derelict land remediation	art. 6.	def_1303da299b
relevant material	art. 4.	def_b5a929c1a0
services	art. 6.	def_282da59c11
the Act	art. 2.	def_c1ae2e9348