This section has no associated Explanatory Notes
19(1)Section 1175 (“qualifying expenditure on sub-contracted land remediation”: connected persons) is amended as follows.
(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”.