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Legislation
Corporation Tax Act 2009

Chapter 6 Supplementary

  • Section 1170 “Staffing costs”
  • Section 1171 Staffing costs attributable to relevant land remediation
  • Section 1172 Expenditure on materials
  • Section 1173 Expenditure incurred because of contamination or dereliction
  • Section 1174 Sub-contractor payments
  • Section 1175 Connected sub-contractors
  • Section 1176 “Qualifying expenditure on sub-contracted land remediation”: other cases
  • Section 1177 “Subsidised expenditure”
  • Section 1178 Persons having a “relevant connection” to a company
  • Section 1178A “Major interest in land”
  • Section 1179 Other definitions
  1. Chapter 6 · Supplementary
  2. Expenditure on materials

Section 1172 | Expenditure on materials

From legislation.gov.uk

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.

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