CIRD60175 - Remediation of contaminated land: definition: person with a relevant connection to a company
The question of whether a person is connected to a company is
determined in accordance with the provisions of ICTA88/S839
(connected persons).
A person has a relevant connection to a company, where the
company's land is in a contaminated state wholly or partly as a
result of anything done, or not done, at any time by that person,
if:
- the person was connected to the company at that time.
- the person was connected to the company at the time when the land was acquired, or
- the person was connected to the company at any time when the land remediation is, or was, undertaken by the company.
(FA01/SCH22/PARA31 (4)).
