Part 14Remediation of contaminated F1or derelict land
Chapter 1Introduction
Basic definitions
1144“Qualifying land remediation expenditure”
1
For the purposes of this Part a company's “qualifying land remediation expenditure” means expenditure incurred by it in relation to which each of conditions A to F7F is met.
2
Condition A is that it is expenditure on land all or part of which is in a contaminated state (see section 1145) F6or a derelict state (see section 1145A).
3
Condition B is that the expenditure would not have been incurred if the land had not been in a contaminated F3or derelict state.
F24
Condition C is that it is—
a
in the case of land in a contaminated state, expenditure on relevant contaminated land remediation undertaken by the company (see section 1146), or
b
in the case of land in a derelict state, expenditure on relevant derelict land remediation so undertaken (see section 1146A).
5
Condition D is that the expenditure is—
a
incurred on staffing costs (see section 1170),
b
incurred on materials (see section 1172),
F5c
incurred in respect of relevant land remediation contracted out by the company to another person with whom the company is not connected, or
d
qualifying expenditure on connected sub-contracted land remediation (see section 1175).
6
Condition E is that the expenditure is not subsidised (see section 1177).
F46A
Condition F is that the expenditure is not incurred on landfill tax.
7
See also section 1173 for provision about some cases in which condition B is treated as met.
Words in Pt. 14 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 2