- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
2(1)For the purposes of this Schedule “qualifying land remediation expenditure” of a company means expenditure of the company that meets the conditions in sub-paragraphs (2) to (6).
(2)The first condition is that it is expenditure on land all or part of which is in a contaminated state (see paragraph 3).
(3)The second condition is that the expenditure is expenditure on relevant land remediation directly undertaken by the company or on its behalf (see paragraph 4).
(4)The third condition is that the expenditure is incurred—
(a)on employee costs (see paragraph 5), or
(b)on materials (see paragraph 6),
or is qualifying expenditure on sub-contracted land remediation (see paragraphs 9 to 11).
(5)The fourth condition is that the expenditure would not have been incurred had the land not been in a contaminated state (see paragraph 7).
(6)The fifth condition is that the expenditure is not subsidised (see paragraph 8).
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