144 Site preparation expenditure: supplementary
Corporation Tax Act 2009 (2009 c 4) | Legislation

144  Site preparation expenditure: supplementary

(1)     For the purposes of this section and sections 142 and 143 “waste disposal licence” means—

(a)     a disposal licence under Part 1 of the Control of Pollution Act 1974 (c 40) or Part 2 of the Pollution Control and Local Government (Northern Ireland) Order 1978 (SI 1978/1049 (NI 19)),

(b)     a waste management licence under Part 2 of the Environmental Protection Act 1990

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