Corporation Tax Act 2009

1171 Staffing costs attributable to relevant land remediation

(1) This section applies for the purposes of this Part to identify the staffing costs of a company which are attributable to relevant land remediation.

(2) The costs which are so attributable are those paid to, or in respect of, directors or employees who are directly and actively engaged in relevant land remediation.

(3) Subsection (4) applies if a director (“D”) or employee (“E”) is partly engaged directly and actively in relevant land remediation.

(4) In that case—

(a) if the time D or E spends so engaged is less than 20% of D’s or E’s total working time, none of the staffing costs relating to D or E is treated as attributable to relevant land remediation,

(b) if the time D or E spends so engaged is more than 80% of D’s or E’s total working time, the whole of the staffing costs relating to D or E is treated as attributable to relevant land remediation, and

(c) in any other case, the appropriate proportion of the staffing costs relating to D or E is treated as attributable to relevant land remediation.

(5) Subsection (6) applies if persons provide services (such as secretarial or administrative services) in support of activities carried on by others.

(6) Those persons are not, as a result of providing those services, to be treated as themselves directly and actively engaged in those activities.