[86B Interpretation of section 86A]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[86B  Interpretation of section 86A]

[(1)     This section applies for the purposes of section 86A.

(2)     A flood or coastal erosion risk management project is a qualifying project if—

(a)     an English risk management authority has applied to the Environment Agency for a grant under section 16 of the Flood and Water Management Act 2010 in order

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