Related Commentary  Related HMRC Manuals

1175(1)  This section applies if–

(a)a company makes a sub-contractor payment,

(b)the company and the sub-contractor are connected, and

(c)in accordance with generally accepted accounting practice, the whole of the sub-contractor payment and all of the sub-contractor's relevant expenditure have been brought into account in determining the sub-contractor's profit or loss for a relevant period.

1175(1A)  In this section, a “sub-contractor payment” means a payment made by the company to the sub-contractor in respect of relevant land remediation contracted out by the company to the sub-contractor.

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