SCHEDULES
SCHEDULE 7Contaminated and derelict land
Part 1Amendments of Part 14 of CTA 2009
4
1
Section 1144 (“qualifying land remediation expenditure”) is amended as follows.
2
In subsection (1), for “E” substitute “
F
”
.
3
In subsection (2), insert at the end “or a derelict state (see section 1145A)”.
4
In subsection (3), after “contaminated” insert “
or derelict
”
.
5
For subsection (4) substitute—
4
Condition C is that it is—
a
in the case of land in a contaminated state, expenditure on relevant contaminated land remediation undertaken by the company (see section 1146), or
b
in the case of land in a derelict state, expenditure on relevant derelict land remediation so undertaken (see section 1146A).
6
In subsection (5), for paragraph (c) (and the “or” before it) substitute—
c
incurred in respect of relevant land remediation contracted out by the company to another person with whom the company is not connected, or
d
qualifying expenditure on connected sub-contracted land remediation (see section 1175).
7
After subsection (6) insert—
6A
Condition F is that the expenditure is not incurred on landfill tax.