Related Commentary  Related HMRC Manuals

1150(1)  A company is not entitled to relief under this Chapter in respect of expenditure on land all or part of which is in a contaminated or derelict state if the land is in a contaminated or derelict state wholly or partly as a result of any thing done, or omitted to be done, at any time by–

(a)the company, or

(b)a person with a relevant connection to the company (see section 1178).

1150(2)  A company is not entitled to relief under this Chapter in respect of expenditure on land all or part of which is in a contaminated or derelict state if–

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