Part 1 DEDUCTION FOR CAPITAL EXPENDITUREF1

Repealed

1. 1Deduction for capital expenditure
2. 2Qualifying land remediation expenditure
3. 3Land in a contaminated state
4. 4Relevant land remediation
5. 5Employee costs
6. 6Expenditure on materials
7. 7Expenditure incurred because of contamination
8. 8Subsidised expenditure
9. 9Qualifying expenditure on sub-contracted land remediation
10. 10Treatment of expenditure where company and sub-contractor are connected persons
11. 11Treatment of sub-contractor payment in other cases