Basic definitions Basic definitions
- 1144“Qualifying land remediation expenditure”
- 1145Land “in a contaminated state”
- 1145ALand “in a derelict state”
- 1145BExclusion of nuclear sites
- 1146“Relevant contaminated land remediation”
- 1146A“Relevant derelict land remediation”
Notes on Part 14
Textual amendments
- F1
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