Section 1173 Expenditure incurred because of contamination or derelictionF4

This section applies to identify cases in which the condition in section 1144(3) is to be treated as met (expenditure incurred because land in contaminated F1or derelict state).

If the only reason that expenditure on the land is increased is that the land is in a contaminated F2or derelict state, the amount by which the expenditure is increased is to be treated as expenditure meeting the condition in section 1144(3).

Subsection (4) applies—

Expenditure on such works, operations or steps is to be treated as meeting the condition in section 1144(3).

This section does not affect the width of the provision made by section 1144(3).