Corporation Tax Act 2009

1144 “Qualifying land remediation expenditure” U.K.

(1) For the purposes of this Part a company's “qualifying land remediation expenditure” means expenditure incurred by it in relation to which each of conditions A to [F1 F] is met.

(2) Condition A is that it is expenditure on land all or part of which is in a contaminated state (see section 1145) [F2 or a derelict state (see section 1145A)].

(3) Condition B is that the expenditure would not have been incurred if the land had not been in a contaminated [F3 or derelict] state.

[F4 (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).]

(5) Condition D is that the expenditure is—

(a) incurred on staffing costs (see section 1170),

(b) incurred on materials (see section 1172),

[F5 (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).]

(6) Condition E is that the expenditure is not subsidised (see section 1177).

[F6 (6A) Condition F is that the expenditure is not incurred on landfill tax.]

(7) See also section 1173 for provision about some cases in which condition B is treated as met.

Textual Amendments

F1 Letter in s. 1144(1) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(2)

F2 Words in s. 1144(2) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(3)

F3 Words in s. 1144(3) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(4)

F4 S. 1144(4) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(5)

F5 S. 1144(5)(c)(d) substituted for s. 1144(5)(c) and preceding word (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(6)

F6 S. 1144(6A) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(7)