Section 1179 Other definitions
United Kingdom
In this Part —
“controlled waters”—
- (a)
in relation to England and Wales, has the same meaning as in Part 3 of the Water Resources Act 1991 (c. 57),
- (b)
in relation to Scotland, has the same meaning as in section 30A of the Control of Pollution Act 1974 (c. 40), and
- (c)
in relation to Northern Ireland, means water in waterways and underground strata (as defined in Article 2(2) of the Water (Northern Ireland) Order 1999 (S.I. 1999/662 (N.I. 6)),
- (a)
F1...
...
“pollution of controlled waters” means the entry into controlled waters of—
- (a)
any poisonous, noxious or polluting matter, or
- (b)
any solid waste matter,
- (a)
... and
F2“UK property business loss”, in relation to a company, means a loss incurred by the company in carrying on a UK property business.
Annotations
Textual amendments
- F1
Definitions in s. 1179 omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 23
- F2
Words in s. 1179 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 679 (with Sch. 2)
Notes on Part 14
Textual amendments
- F1
Words in Pt. 14 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 2