- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
22(1)Sub-paragraph (2) applies if—
(a)land in the United Kingdom is a management asset of a company,
(b)at the time of acquisition by the company all or part of the land is or was in a contaminated state, and
(c)in any accounting period, the company incurs qualifying expenditure in respect of the land.
(2)Where this sub-paragraph applies, the company is entitled to relief for that accounting period in respect of its qualifying expenditure.
(3)For the purposes of this paragraph, the amount of a company’s qualifying expenditure in an accounting period is the amount of its qualifying land remediation expenditure in that period reduced by the amount (if any) which by virtue of section 76(1)(d) of the Taxes Act 1988 is not to be treated as expenses of management.
(4)A company is not entitled to relief under this paragraph in respect of expenditure on land all or part of which is in a contaminated state, if the land is in that state wholly or partly as a result of any thing done or omitted to be done at any time by the company or a person with a relevant connection to the company.
(5)For the purposes of this paragraph, land is a management asset of a company if it is—
(a)an asset provided for use or used for the management of life assurance business carried on by the company, or
(b)an asset in respect of which expenditure is being incurred with a view to such use by the company.
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