Qualifying land remediation expenditure means expenditure on land in the UK acquired by a company for the purposes of a trade or property business carried on by the company that satisfies the following conditions:

The expenditure is incurred on land all or part of which is in a contaminated or a derelict state.

The expenditure would not have been incurred if the land had not been in a contaminated or derelict state.

The expenditure is:

in the case of land in a contaminated state, expenditure on relevant contaminated land remediation undertaken by the company, or

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