{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1154",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1154.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1154",
  "kind": "section",
  "number": "1154",
  "heading": "Amount of tax credit",
  "text": "(1) The amount of the land remediation tax credit to which a company is entitled for an accounting period is 16% of the amount of the qualifying land remediation loss for the period.\n(2) The Treasury may by order replace the percentage for the time being specified in subsection (1) with a different percentage.\n(3) An order under subsection (2) may contain incidental, supplemental, consequential and transitional provision and savings.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 1154(1) excluded by 2010 c. 4, s. 357QC (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1154",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}