# The Corporation Tax (Land Remediation Relief) Order 2009, Article 7: Exception from condition that land be in a contaminated state at time of acquisition


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).

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Source: https://www.legislation.gov.uk/uksi/2009/2037/article/7 (the official version)
Page: https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.