Corporation Tax Act 2009 (c. 4)

Part 14 U.K. Remediation of contaminated [F1 or derelict] land

Textual Amendments

F1 Words in Pt. 14 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 2

Chapter 3 U.K. Land remediation tax credit

Supplementary U.K.

1156 Tax credit payment not income of company U.K.

A payment in respect of a land remediation tax credit is not income of the company for any tax purposes.