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Legislation

Corporation Tax Act 2009

Chapter 2 Reliefs for expenditure on contaminated or derelict land

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Section 1147 Deduction for capital expenditure
Section 1148 Election under section 1147
Section 1149 Additional deduction for qualifying land remediation expenditure
Section 1150 No relief if company responsible for contamination or dereliction or polluter has interest

Part 14 Remediation of contaminated or derelict land
Chapter 2 Reliefs for expenditure on contaminated or derelict land

Chapter 2 Reliefs for expenditure on contaminated or derelict land

From legislation.gov.uk

Contents

Section 1147 Deduction for capital expenditure
Section 1148 Election under section 1147
Section 1149 Additional deduction for qualifying land remediation expenditure
Section 1150 No relief if company responsible for contamination or dereliction or polluter has interest