Related HMRC Manuals

1146(1)  For the purposes of this Part “relevant contaminated land remediation”, in relation to land which is in a contaminated state and in which a major interest has been acquired by a company, means–

(a)activities in relation to which conditions A to C are met, and

(b)if there are such activities, relevant preparatory activity.

1146(2)  Condition A is that the activities comprise the doing of any works, the carrying out of any operations or the taking of any steps in relation to–

(a)the land in question,

(b)any controlled waters affected by that land, or

(c)any land adjoining or adjacent to that land.

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