Chapter 2 Reliefs for expenditure on contaminated or derelict landF1
- 1147Deduction for capital expenditure
- 1148Election under section 1147
- 1149Additional deduction for qualifying land remediation expenditure
- 1150No relief if company responsible for contamination or dereliction or polluter has interest
Annotations
Textual amendments
- F1
Words in Pt. 14 Ch. 2 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. 8
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