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Legislation

Corporation Tax Act 2009

Chapter 6 Supplementary

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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

Corporation Tax Act 2009
Chapter 6 · Supplementary

Section 1174 | Sub-contractor payments

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 1174 omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 18

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