Finance Act 2009

This section has no associated Explanatory Notes

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

(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”.