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Corporation Tax Act 2009

Changes over time for: Section 1144

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Changes and effects yet to be applied to Section 1144:

  • S 1217N(3) modified by 2010 c. 4 s. 357UI (as inserted) by 2015 c. 21 s. 1

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1144“Qualifying land remediation expenditure”U.K.
This section has no associated Explanatory Notes

(1)For the purposes of this Part a company's “qualifying land remediation expenditure” means expenditure incurred by it in relation to which each of conditions A to [F1F] is met.

(2)Condition A is that it is expenditure on land all or part of which is in a contaminated state (see section 1145) [F2or a derelict state (see section 1145A)].

(3)Condition B is that the expenditure would not have been incurred if the land had not been in a contaminated [F3or derelict] state.

[F4(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).]

(5)Condition D is that the expenditure is—

(a)incurred on staffing costs (see section 1170),

(b)incurred on materials (see section 1172),

[F5(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).]

(6)Condition E is that the expenditure is not subsidised (see section 1177).

[F6(6A)Condition F is that the expenditure is not incurred on landfill tax.]

(7)See also section 1173 for provision about some cases in which condition B is treated as met.

Textual Amendments

F1Letter in s. 1144(1) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(2)

F2Words in s. 1144(2) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(3)

F3Words in s. 1144(3) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(4)

F4S. 1144(4) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(5)

F5S. 1144(5)(c)(d) substituted for s. 1144(5)(c) and preceding word (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(6)

F6S. 1144(6A) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(7)

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