1143 Overview of Part
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 14 Remediation of Contaminated [or Derelict] Land

Chapter 1
Introduction

Introductory

1143  Overview of Part

(1)     This Part provides for corporation tax relief for expenditure on land in the United Kingdom, where the expenditure is incurred for the purpose of remedying contamination [or dereliction] of the land.

(2)     The reliefs available under Chapter

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