Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 14: Remediation of contaminated land

Overview

Chapter 6: Supplementary
Section 1176: “Qualifying expenditure on sub-contracted land remediation”: other cases

2995.This section identifies the amount of qualifying expenditure on sub-contracted land remediation if the parties are not connected. It is based on paragraph 11 of Schedule 22 to FA 2001.