SCHEDULES
F1SCHEDULE 22 REMEDIATION OF CONTAMINATED LAND
Annotations:
Amendments (Textual)
F1Part 3 MANNER OF GIVING EFFECT TO RELIEF
F113Deduction in computing profits of Schedule A business or trade
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F114Entitlement to land remediation tax credit
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F115Amount of land remediation tax credit
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F116Payment in respect of land remediation tax credit
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F117Restriction on losses carried forward
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F118Tax credit not income
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F119Certain qualifying land remediation expenditure excluded for purposes of capital gains
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Sch. 22 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 525, Sch. 3 Pt. 1 (with Sch. 2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)