Certain qualifying land remediation expenditure excluded for purposes of capital gains
19If in an accounting period—
(a)a company has a qualifying land remediation loss, and
(b)by virtue of that qualifying land remediation loss, a payment is made to the company in respect of a land remediation tax credit,
the related qualifying land remediation expenditure shall be treated as if it were expenditure excluded for the purposes of capital gains tax under section 39 of the Taxation of Chargeable Gains Act 1992 (c. 12).