Related Commentary  

1163(1)  A company is not entitled to relief under section 1161 or 1162 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).

1163(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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