{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-7/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-7/paragraph-19.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/7/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) Section 1175 (“qualifying expenditure on sub-contracted land remediation”: connected persons) is amended as follows.\n(2) After subsection (1) insert—\n“(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.”\n(3) In subsection (2), for “sub-contracted land remediation” substitute “connected sub-contracted land remediation” for the purposes of section 1144(5)”.\n(4) In subsection (3)—\n(a) in paragraph (a), after “carrying on” insert “ or arranging for carrying on ”, and\n(b) in paragraph (c) for “incurred on” substitute “ in respect of ”.\n(5) For the heading substitute “Connected sub-contractors”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/7/paragraph/19",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}