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Article 7 Exception from condition that land be in a contaminated state at time of acquisition

Original text. Later amendments are not shown.

Where land is in a contaminated state by virtue of the presence in, on or under it of Japanese Knotweed the following conditions need not be met—

(a)

Condition B as specified by section 1147(3)(a) (deduction for capital expenditure), and

(b)

Condition B as specified by section 1149(3)(a) (additional deduction for qualifying land remediation expenditure).