In the heading to Part 9B, the words “or Derelict” inserted by FA 2009, s. 26 and Sch. 7, para. 25, with effect in relation to expenditure incurred on or after 1 April 2009.


83G  This Part of this Schedule applies to claims for–

(a)land remediation tax credits under section 1151 of the Corporation Tax Act 2009 (“land remediation tax credits” ), and

(b)life assurance company tax credits under section 1164 of that Act (“life assurance company tax credits” ).


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