(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 E 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).
(3)Condition B is that the expenditure would not have been incurred if the land had not been in a contaminated state.
(4)Condition C is that it is expenditure on relevant land remediation undertaken by the company itself or on its behalf (see section 1146).
(5)Condition D is that the expenditure is—
(a)incurred on staffing costs (see section 1170),
(b)incurred on materials (see section 1172), or
(c)qualifying expenditure on sub-contracted land remediation (see sections 1174 to 1176).
(6)Condition E is that the expenditure is not subsidised (see section 1177).
(7)See also section 1173 for provision about some cases in which condition B is treated as met.