4(1)Section 1144 (“qualifying land remediation expenditure”) is amended as follows.U.K.
(2)In subsection (1), for “E” substitute “ F ”.
(3)In subsection (2), insert at the end “or a derelict state (see section 1145A)”.
(4)In subsection (3), after “contaminated” insert “ or derelict ”.
(5)For subsection (4) substitute—
“(4)Condition C is that it is—
(a)in the case of land in a contaminated state, expenditure on relevant contaminated land remediation undertaken by the company (see section 1146), or
(b)in the case of land in a derelict state, expenditure on relevant derelict land remediation so undertaken (see section 1146A).”
(6)In subsection (5), for paragraph (c) (and the “or” before it) substitute—
“(c)incurred in respect of relevant land remediation contracted out by the company to another person with whom the company is not connected, or
(d)qualifying expenditure on connected sub-contracted land remediation (see section 1175).”
(7)After subsection (6) insert—
“(6A)Condition F is that the expenditure is not incurred on landfill tax.”