Commentary on Sections Overview Chapter 1: Introduction Section 1146: “Relevant land remediation”
2944.This section identifies the activities that make up “relevant land remediation”. It is based on paragraph 4 of Schedule 22 to FA 2001.
2945.“Relevant land remediation” can either be the remediation activity itself or activities in preparation for the remediation activity, see subsection (1). “Relevant preparatory activity” comes within the definition of “relevant land remediation” only if it leads to remediation activity being carried out, see subsection (4)(b).