19(1)Section 1175 (“qualifying expenditure on sub-contracted land remediation”: connected persons) is amended as follows.U.K.
(2)After subsection (1) insert—
“(1A)In this section, a “sub-contractor payment” means a payment made by the company to the sub-contractor in respect of relevant land remediation contracted out by the company to the sub-contractor.”
(3)In subsection (2), for “sub-contracted land remediation” substitute “connected sub-contracted land remediation” for the purposes of section 1144(5)”.
(4)In subsection (3)—
(a)in paragraph (a), after “carrying on” insert “ or arranging for carrying on ”, and
(b)in paragraph (c) for “incurred on” substitute “ in respect of ”.
(5)For the heading substitute “Connected sub-contractors”.