SCHEDULES
F1SCHEDULE 22 REMEDIATION OF CONTAMINATED LAND
Annotations:
Amendments (Textual)
F1Part 1 DEDUCTION FOR CAPITAL EXPENDITURE
F11Deduction for capital expenditure
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F12Qualifying land remediation expenditure
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F13Land in a contaminated state
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F14Relevant land remediation
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F15Employee costs
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F16Expenditure on materials
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F17Expenditure incurred because of contamination
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F18Subsidised expenditure
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F19Qualifying expenditure on sub-contracted land remediation
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F110Treatment of expenditure where company and sub-contractor are connected persons
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F111Treatment of sub-contractor payment in other cases
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Sch. 22 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 525, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)