Deduction in computing profits of Schedule A business or trade
13Where—
(a)a company is entitled to land remediation relief for an accounting period,
(b)it is carrying on a Schedule A business or a trade in that period, and
(c)it has qualifying land remediation expenditure that is allowable as a deduction in computing for tax purposes the profits of the Schedule A business or the trade for that period,
it may (on making a claim) treat that qualifying land remediation expenditure as if it were an amount equal to 150% of the actual amount.