Part 14U.K.Remediation of contaminated [F1or derelict] land

(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 [F2F] 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) [F3or 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 [F4or derelict] state.

[F5(4)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),

[F6(c)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).

[F7(6A)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.