1143(1)  This Part provides for corporation tax relief for expenditure on land in the United Kingdom, where the expenditure is incurred for the purpose of remedying contamination or dereliction of the land.

1143(2)  The reliefs available under Chapter 2 are–

(a)a deduction in calculating the profits of a UK property business or a trade carried on by a company for expenditure which is capital expenditure, and

(b)an additional deduction for expenditure which is allowed as a deduction in calculating the profits of such a business or trade.

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