1171 Staffing costs attributable to relevant land remediation
Corporation Tax Act 2009 (2009 c 4) | Legislation

1171  Staffing costs attributable to relevant land remediation

(1)     This section applies for the purposes of this Part to identify the staffing costs of a company which are attributable to relevant land remediation.

(2)     The costs which are so attributable are those paid to, or in respect of, directors or employees who are directly and actively engaged

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