Related Commentary  Related HMRC Manuals

1144(1)  For the purposes of this Part a company's “qualifying land remediation expenditure” means expenditure incurred by it in relation to which each of conditions A to F is met.

1144(2)  Condition A is that it is expenditure on land all or part of which is in a contaminated state (see section 1145) or a derelict state (see section 1145A).

1144(3)  Condition B is that the expenditure would not have been incurred if the land had not been in a contaminated or derelict state.

1144(4)  Condition C is that it is–

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.