BIM45130 - 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 鈥淓nglish risk management authority鈥� have the meaning given by section 6 (14) of the Flood and Water Management Act 2010.

The relevant definition of 鈥榗onnected person鈥� 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.