# Finance Act 2009, 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”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/7/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-7/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.