Commentary

D1.503A Land in a contaminated/derelict state

Corporate tax
Corporate tax | Commentary

D1.503A Land in a contaminated/derelict state

Corporate tax | Commentary

D1.503A Land in a contaminated/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:

  1.  

    •     relevant harm is being caused or

  2.  

    •     there is a serious possibility that relevant harm will be caused.

'Relevant harm' in this context means2:

  1.  

    •     death or significant injury or damage to living organisms

  2.  

    •     significant pollution of controlled waters (ie the entry into 'controlled waters' of any poisonous, noxious or polluting matter or any solid waste matter3)

  3.  

    •     significant adverse impact

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