Finance Act 2001 (c. 9)

SCHEDULES

SCHEDULE 22 U.K. REMEDIATION OF CONTAMINATED LAND

Part 1 U.K. DEDUCTION FOR CAPITAL EXPENDITURE

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)

Treatment of sub-contractor payment in other cases U.K.

11 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.