1144 “Qualifying land remediation expenditure”
Corporation Tax Act 2009 (2009 c 4) | Legislation

Basic definitions

1144  “Qualifying land remediation expenditure”

(1)     For the purposes of this Part a company's “qualifying land remediation expenditure” means expenditure incurred by it in relation to which each of conditions A to [F] is met.

(2)     Condition A is that it is expenditure on land all or part of which is in a contaminated state

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