SCHEDULES

SCHEDULE 7U.K.Contaminated and derelict land

Part 1U.K.Amendments of Part 14 of CTA 2009

17(1)Section 1173 (expenditure incurred because of contamination) is amended as follows.U.K.

(2)In subsections (1) and (2), after “contaminated” insert “ or derelict ”.

(3)For subsection (3) substitute—

(3)Subsection (4) applies—

(a)in the case of land in a contaminated state, if the main purpose of any activities is any of those specified in section 1146(3), or

(b)in the case of land in a derelict state, if the main purpose of any activities is any of those specified in section 1146A(3).

(4)In the heading, insert at the end “or dereliction”.