Related HMRC Manuals

1173(1)  This section applies to identify cases in which the condition in section 1144(3) is to be treated as met (expenditure incurred because land in contaminated or derelict state).

1173(2)  If the only reason that expenditure on the land is increased is that the land is in a contaminated or derelict state, the amount by which the expenditure is increased is to be treated as expenditure meeting the condition in section 1144(3).

1173(3)  Subsection (4) applies–

(a)in the case of land in a contaminated state, if the main purpose of any activities is any of those specified in section 1146(3), or

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