SCHEDULES
SCHEDULE 22 REMEDIATION OF CONTAMINATED LAND
C1Part 1 DEDUCTION FOR CAPITAL EXPENDITURE
Annotations:
Modifications etc. (not altering text)
6Expenditure on materials
For the purposes of this Schedule expenditure on materials is attributable to relevant land remediation if the materials are employed directly in that relevant land remediation.
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)