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”.