- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This Part provides for corporation tax relief for expenditure on land in the United Kingdom, where the expenditure is incurred for the purpose of remedying contamination of the land.
(2)The reliefs available under Chapter 2 are—
(a)a deduction in calculating the profits of a UK property business or a trade carried on by a company for expenditure which is capital expenditure, and
(b)an additional deduction for expenditure which is allowed as a deduction in calculating the profits of such a business or trade.
(3)Chapter 3 provides for the payment of tax credits (“land remediation tax credits”) where a company—
(a)obtains relief under Chapter 2, and
(b)makes a loss in a UK property business or a trade.
(4)Chapter 4 contains provision about—
(a)the relief available to a company which carries on life assurance business, and
(b)the payment of tax credits (“life assurance company tax credits”) to such a company.
(5)Chapter 5 contains an anti-avoidance provision dealing with artificially inflated claims for relief under this Part or tax credits.
(6)Chapter 6 contains supplementary provision, including definitions.
(7)For information about the procedure for making claims under this Part see Schedule 18 to FA 1998, in particular Part 9B (claims relating to remediation of contaminated land) of that Schedule.
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