1163 No relief if company responsible for contamination [or dereliction or polluter has interest]
Corporation Tax Act 2009 (2009 c 4) | Legislation

1163  No relief if company responsible for contamination [or dereliction or polluter has interest]

[(1)]     A company is not entitled to relief under section 1161 [or 1162] in respect of expenditure on land all or part of which is in a contaminated [or derelict state if the land is in a contaminated or derelict] state wholly or partly as a result

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