{
  "url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009",
  "json_url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009.json",
  "id": "uksi/2009/2037",
  "title": "The Corporation Tax (Land Remediation Relief) Order 2009",
  "short_title": "Corporation Tax (Land Remediation Relief) 2009",
  "long_title": "Sections 1143 to 1179 of the Corporation Tax Act 2009 (c.4) contain re-written provisions relating to Land Remediation Relief. Section 26 to, and Schedule 7 of, the Finance Act 2009 (c.10) amend these provisions and create powers, which are being exercised in this Order.",
  "citation": "S.I. 2009/2037",
  "type": "uksi",
  "year": "2009",
  "number": "2037",
  "version": "current",
  "date": "2009-07-21",
  "revised": false,
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  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "extent": null,
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    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Land in a contaminated state",
      "url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Relevant contaminated land remediation: specified activity",
      "url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009/article-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Relevant contaminated land remediation: specified enactments",
      "url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009/article-5",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Relevant derelict land remediation: specified purposes",
      "url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
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      "heading": "Exception from condition that land be in a contaminated state at time of acquisition",
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      "extent": null,
      "status": null,
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    },
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      "extent": null,
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    },
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      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009/note",
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      "date": "2009-07-23",
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  "outstanding_effects": [
    {
      "type": "substituted",
      "affected_provisions": "art. 4(2)(b)(ii)",
      "affecting": "ssi/2012/360",
      "affecting_title": "The Pollution Prevention and Control (Scotland) Regulations 2012",
      "affecting_provisions": "Sch. 11 para. 22(2)"
    },
    {
      "type": "substituted",
      "affected_provisions": "art. 4(2)(b)(i)",
      "affecting": "uksi/2016/1154",
      "affecting_title": "The Environmental Permitting (England and Wales) Regulations 2016",
      "affecting_provisions": "Sch. 29 Pt. 2 para. 32"
    },
    {
      "type": "words inserted",
      "affected_provisions": "art. 5 table",
      "affecting": "wsi/2024/924",
      "affecting_title": "The Historic Environment (Wales) Act 2023 (Consequential Provision) (Secondary Legislation) Regulations 2024",
      "affecting_provisions": "reg. 46"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2009/4",
      "title": "Corporation Tax Act 2009",
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      "title": "Finance Act 2009",
      "url": "https://openlegislation.uk/finance-act-2009",
      "provisions": [
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2037",
    "retrieved_at": "2026-10-29T03:07:46.178673+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}