1149 Additional deduction for qualifying land remediation expenditure
Corporation Tax Act 2009 (2009 c 4) | Legislation

1149  Additional deduction for qualifying land remediation expenditure

(1)     A company is entitled to corporation tax relief for an accounting period if each of conditions A to D is met.

(2)     Condition A is that [a major interest in] land in the United Kingdom is, or has been, acquired by the company for the purposes of a UK property business or a trade carried on by it.

[(3)     Condition B is that—

(a)     in the

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