Related Commentary  Related HMRC Manuals

1171(1)  This section applies for the purposes of this Part to identify the staffing costs of a company which are attributable to relevant land remediation.

1171(2)  The costs which are so attributable are those paid to, or in respect of, directors or employees who are directly and actively engaged in relevant land remediation.

1171(3)  Subsection (4) applies if a director (“D”) or employee (“E”) is partly engaged directly and actively in relevant land remediation.

1171(4)  In that case–

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