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Contents

Legislation
Corporation Tax Act 2009

Crossheading Basic definitions

  • Section 1144 “Qualifying land remediation expenditure”
  • Section 1145 Land “in a contaminated state”
  • Section 1145A Land “in a derelict state”
  • Section 1145B Exclusion of nuclear sites
  • Section 1146 “Relevant contaminated land remediation”
  • Section 1146A “Relevant derelict land remediation”
  1. Chapter 1 Introduction
  2. Crossheading Basic definitions

Crossheading Basic definitions

From legislation.gov.uk

Contents

  1. Section 1144 “Qualifying land remediation expenditure”
  2. Section 1145 Land “in a contaminated state”
  3. Section 1145A Land “in a derelict state”
  4. Section 1145B Exclusion of nuclear sites
  5. Section 1146 “Relevant contaminated land remediation”
  6. Section 1146A “Relevant derelict land remediation”
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