Paragraph 19

(1)

Section 1175 (“qualifying expenditure on sub-contracted land remediation”: connected persons) is amended as follows.

(2)

After subsection (1) insert—

“(1A)
In this section, a “sub-contractor payment” means a payment made by the company to the sub-contractor in respect of relevant land remediation contracted out by the company to the sub-contractor.”

(3)

In subsection (2), for “sub-contracted land remediation” substitute “connected sub-contracted land remediation” for the purposes of section 1144(5)”.

(4)

In subsection (3)—

(a)

in paragraph (a), after “carrying on” insert “ or arranging for carrying on ”, and

(b)

in paragraph (c) for “incurred on” substitute “ in respect of ”.

(5)

For the heading substitute “Connected sub-contractors”.