1173 Expenditure incurred because of contamination [or dereliction]
Corporation Tax Act 2009 (2009 c 4) | Legislation

1173  Expenditure incurred because of contamination [or dereliction]

(1)     This section applies to identify cases in which the condition in section 1144(3) is to be treated as met (expenditure incurred because land in contaminated [or derelict] state).

(2)     If the only

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