Corporation Tax Act 2009 (c. 4)

Part 14 U.K. Remediation of contaminated [F1 or derelict] land

Textual Amendments

F1 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

Chapter 6 U.K. Supplementary

1172 Expenditure on materials U.K.

For the purposes of this Part expenditure on materials is attributable to relevant land remediation if the materials are employed directly in the relevant land remediation.