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Corporation Tax Act 2009

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This is the original version (as it was originally enacted).

1150No relief if company responsible for contamination

This section has no associated Explanatory Notes

A company is not entitled to relief under this Chapter in respect of expenditure on land all or part of which is in a contaminated state if the land is in that state wholly or partly as a result of any thing done, or omitted to be done, at any time by—

(a)the company, or

(b)a person with a relevant connection to the company (see section 1178).

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