Finance Act 2009

This section has no associated Explanatory Notes

17(1)Section 1173 (expenditure incurred because of contamination) is amended as follows.U.K.

(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”.