Part 3 U.K. INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

Chapter 2 U.K. OTHER PROVISIONS

Other relieving provisions U.K.

70 Relief for expenditure on remediation of contaminated land U.K.

F1 (1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Schedule 23 to this Act (which contains consequential amendments) has effect accordingly.

Textual Amendments

F1 S. 70(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 524, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F2 S. 70(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 524, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)