# Finance Act 2009, Paragraph 17


(1) Section 1173 (expenditure incurred because of contamination) is amended as follows.
(2) In subsections (1) and (2), after “contaminated” insert “ or derelict ”.
(3) For subsection (3) substitute—
“(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) In the heading, insert at the end “or dereliction”.

---
Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/7/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-7/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.