Section 1144 | “Qualifying land remediation expenditure”

(1)For the purposes of this Part a company's “qualifying land remediation expenditure” means expenditure incurred by it in relation to which each of conditions A to F is met.

(2)Condition A is that it is expenditure on land all or part of which is in a contaminated state (see section 1145) or a derelict state (see section 1145A).

(3)Condition B is that the expenditure would not have been incurred if the land had not been in a contaminated or derelict state.

(4)Condition C is that it is—

(a)in the case of land in a contaminated state, expenditure on relevant contaminated land remediation undertaken by the company (see section 1146), or

(b)in the case of land in a derelict state, expenditure on relevant derelict land remediation so undertaken (see section 1146A).

(5)Condition D is that the expenditure is—

(a)incurred on staffing costs (see section 1170),

(b)incurred on materials (see section 1172),

(c)incurred in respect of relevant land remediation contracted out by the company to another person with whom the company is not connected, or

(d)qualifying expenditure on connected sub-contracted land remediation (see section 1175).

(6)Condition E is that the expenditure is not subsidised (see section 1177).

(6A)Condition F is that the expenditure is not incurred on landfill tax.

(7)See also section 1173 for provision about some cases in which condition B is treated as met.