To qualify for land remediation relief (both for the 100% deduction for capital expenditure under CTA 2009, s 1147 and for the enhanced 50% deduction for both capital and revenue expenditure under CTA 2009, s 1149) the land acquired must be in a contaminated or derelict state.
Land in a contaminated state
Land is in a 'contaminated state' if, and only if, it is in that state because it has something in, on or under it such that1:
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•ÌýÌýÌýÌý relevant harm is being caused, or
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•ÌýÌýÌýÌý there is a serious possibility that relevant harm will be caused
'Relevant harm' in this context means2:
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•ÌýÌýÌýÌý death or significant injury or damage to living organisms
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•ÌýÌýÌýÌý significant pollution of controlled waters (ie the entry into 'controlled waters' of any poisonous, noxious or polluting matter or any solid waste matter3). 'Controlled waters' are as under Water Resources Act 1991 Pt III (ss 82–104), or comparable legislation
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Web page updated on 17 Mar 2025 17:33