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Corporation Tax Act 2009

Crossheading Basic definitions

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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”

Corporation Tax Act 2009
Chapter 1 Introduction

Crossheading Basic definitions

From legislation.gov.uk

Contents

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”

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