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HMRC internal manual

Business Income Manual

Specific deductions: Flood and erosion projects: Other definitions

S86B (4) and (5) Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005)

S86A (4) and (5) Corporation Tax Act 2009 (CTA 2009)

 

References to a flood risk management project or a coastal erosion risk management project are to be interpreted in accordance with sections 1 to 3 of the Flood and Water Management Act 2010.

 

References to an “English risk management authority” have the meaning given by section 6 (14) of the Flood and Water Management Act 2010.

 

The relevant definition of ‘connected person’ is the definition in S993 and S994 Income Tax Act 2007 (for individuals, trustees and personal representatives) and in S1122 and S1123 Corporation Act 2010.