SCHEDULES

SCHEDULE 22 REMEDIATION OF CONTAMINATED LAND

C1Part 1 DEDUCTION FOR CAPITAL EXPENDITURE

Annotations:
Modifications etc. (not altering text)
C1

Sch. 22 Pt. I applied (11.5.2001) by 1988 c. 1, s. 21A(5) (as inserted (11.5.2001) by 2001 c. 9, s. 70, Sch. 23 para. 1)

11Treatment of sub-contractor payment in other cases

Where—

a

the company makes a sub-contractor payment, and

b

paragraph 10 (treatment of expenditure where company and sub-contractor are connected) does not apply,

the whole of the amount of the sub-contractor payment is treated as qualifying expenditure on sub-contracted land remediation.