# Corporation Tax Act 2009, Section 1145A: Land “in a derelict state”


For the purposes of this Part land is in a derelict state if (and only if) the land—
(a) is not in productive use, and
(b) cannot be put into productive use without the removal of buildings or other structures.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1145A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1145A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.