Part 14Remediation of contaminated F1or derelict land
Chapter 6Supplementary
1171Staffing costs attributable to relevant land remediation
1
This section applies for the purposes of this Part to identify the staffing costs of a company which are attributable to relevant land remediation.
2
The costs which are so attributable are those paid to, or in respect of, directors or employees who are directly and actively engaged in relevant land remediation.
3
Subsection (4) applies if a director (“D”) or employee (“E”) is partly engaged directly and actively in relevant land remediation.
4
In that case—
a
if the time D or E spends so engaged is less than 20% of D's or E's total working time, none of the staffing costs relating to D or E is treated as attributable to relevant land remediation,
b
if the time D or E spends so engaged is more than 80% of D's or E's total working time, the whole of the staffing costs relating to D or E is treated as attributable to relevant land remediation, and
c
in any other case, the appropriate proportion of the staffing costs relating to D or E is treated as attributable to relevant land remediation.
5
Subsection (6) applies if persons provide services (such as secretarial or administrative services) in support of activities carried on by others.
6
Those persons are not, as a result of providing those services, to be treated as themselves directly and actively engaged in those activities.
Words in Pt. 14 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 2