Section 1144 — Corporation Tax Act 2009: “Qualifying land remediation expenditure”

“Qualifying land remediation expenditure” 1144 1 For the purposes of this Part a company's “ qualifying land remediation expenditure ” means expenditure incurred by it in relation to which each of conditions A to F is met.

2 Condition A is that it is expenditure on land all or part of which is in a contaminated state (see section 1145) or a derelict state (see section 1145A) .

3 Condition B is that the expenditure would not have been incurred if the land had not been in a contaminated or derelict state.

4 Condition C is that it is—

a in the case of land in a contaminated state, expenditure on relevant contaminated land remediation undertaken by the company (see section 1146), or b in the case of land in a derelict state, expenditure on relevant derelict land remediation so undertaken (see section 1146A).

5 Condition D is that the expenditure is—

a incurred on staffing costs (see section 1170),

b incurred on materials (see section 1172),

c incurred in respect of relevant land remediation contracted out by the company to another person with whom the company is not connected, or d qualifying expenditure on connected sub-contracted land remediation (see section 1175).

6 Condition E is that the expenditure is not subsidised (see section 1177). 6A Condition F is that the expenditure is not incurred on landfill tax.

7 See also section 1173 for provision about some cases in which condition B is treated as met.