{
  "url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009/article-7",
  "json_url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009/article-7.json",
  "legislation": "uksi/2009/2037",
  "legislation_title": "The Corporation Tax (Land Remediation Relief) Order 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Exception from condition that land be in a contaminated state at time of acquisition",
  "text": "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—\n(a) Condition B as specified by section 1147(3)(a) (deduction for capital expenditure), and\n(b) Condition B as specified by section 1149(3)(a) (additional deduction for qualifying land remediation expenditure).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2037/article/7",
    "retrieved_at": "2026-10-29T03:07:46.178673+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."
}