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)

Expenditure on materials U.K.

6 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.