Section 1171 — Corporation Tax Act 2009: Staffing costs attributable to relevant land remediation

Staffing costs attributable to relevant land remediation 1171 1 This section applies for the purposes of this Part to identify the staffing costs of a company which are attributable to relevant land remediation.

2 The costs which are so attributable are those paid to, or in respect of, directors or employees who are directly and actively engaged in relevant land remediation.

3 Subsection (4) applies if a director (“D”) or employee (“E”) is partly engaged directly and actively in relevant land remediation.

4 In that case—

a if the time D or E spends so engaged is less than 20% of D's or E's total working time, none of the staffing costs relating to D or E is treated as attributable to relevant land remediation, b if the time D or E spends so engaged is more than 80% of D's or E's total working time, the whole of the staffing costs relating to D or E is treated as attributable to relevant land remediation, and c in any other case, the appropriate proportion of the staffing costs relating to D or E is treated as attributable to relevant land remediation.

5 Subsection (6) applies if persons provide services (such as secretarial or administrative services) in support of activities carried on by others.

6 Those persons are not, as a result of providing those services, to be treated as themselves directly and actively engaged in those activities.