Corporation Tax Act 2009 section 1149

Additional deduction for qualifying land remediation expenditure

Section 1149 provides an additional corporation tax deduction of 50% for companies that incur qualifying expenditure on remediating contaminated or derelict land used in their trade or UK property business.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.