SCHEDULES

SCHEDULE 7 U.K. Contaminated and derelict land

Part 2 U.K. Amendments of other enactments

ICTA U.K.

24 U.K. In section 76(7) of ICTA (expenses of insurance companies), in step 3—

(a) for “1161” substitute “ 1162 ”,

(b) for “150%” substitute “ 50% additional ”, and

(c) after “contaminated” insert “ or derelict ”.

FA 1998 U.K.

25 U.K. In Schedule 18 to FA 1998 (company tax returns etc), in the heading of Part 9B, after “contaminated” insert “ or derelict ”.

CTA 2009 U.K.

26 (1) Schedule 4 to CTA 2009 (index of expressions) is amended as follows. U.K.

(2) After the entry relating to “deposit back arrangements” insert—

“derelict state (in relation to land) (in Part 14)

section 1145A.”

(3) Omit the entries relating to “harm (in Part 14)” and “land (in Part 14)”.

(4) After the entry relating to “major interest (in Chapter 12 of Part 8)” insert—

“major interest in land (in Part 14)

section 1178A.”

(5) After the entry relating to “relevant consortium creditor relationship (in Chapter 7 of Part 5)” insert—

“relevant contaminated land remediation (in Part 14)

section 1146.”

(6) After the entry relating to “relevant debits (in Part 8)” insert—

“relevant derelict land remediation (in Part 14)

section 1146A.”

(7) Omit the references relating to “relevant land remediation (in Part 14)”, “sub-contractor payment (and sub-contractor) (in Chapter 6 of Part 14)” and “substance (in Part 14)”.