# Corporation Tax Act 2009, Section 1173: Expenditure incurred because of contamination or dereliction

Extent: E+W+S+N.I.

(1) 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 or derelict state).
(2) If the only reason that expenditure on the land is increased is that the land is in a contaminated or derelict state, the amount by which the expenditure is increased is to be treated as expenditure meeting the condition in section 1144(3).
(3) Subsection (4) applies—
(a) in the case of land in a contaminated state, if the main purpose of any activities is any of those specified in section 1146(3), or
(b) in the case of land in a derelict state, if the main purpose of any activities is any of those specified in section 1146A(3).
(4) Expenditure on such works, operations or steps is to be treated as meeting the condition in section 1144(3).
(5) This section does not affect the width of the provision made by section 1144(3).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1173 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1173
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.