SCHEDULES

SCHEDULE 7Contaminated and derelict land

Part 1Amendments of Part 14 of CTA 2009

17

1

Section 1173 (expenditure incurred because of contamination) is amended as follows.

2

In subsections (1) and (2), after “contaminated” insert “ or derelict ”.

3

For subsection (3) substitute—

3

Subsection (4) applies—

a

in the case of land in a contaminated state, if the main purpose of any activities is any of those specified in section 1146(3), or

b

in the case of land in a derelict state, if the main purpose of any activities is any of those specified in section 1146A(3).

4

In the heading, insert at the end “or dereliction”.