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The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004
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Land remediation tax credit: entitlement to relief: “I minus E” basis
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60.—(1) In Schedule 22 to the Finance Act 2001 paragraph 22 is amended as follows.
(2) In sub-paragraph (3) (amount of company’s qualifying expenditure) for—
“reduced by the amount (if any) which by virtue of section 76(1)(d) of the Taxes Act 1988 is not to be treated as expenses of management”
substitute—
“reduced by the amount (if any) which by virtue of paragraph (a) of Step 1 in section 76(7) of the Taxes Act 1988 is not to be brought into account at that Step as expenses payable for that period”.
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