[Part IXB Claims Relating to Remediation of Contaminated [or Derelict] Land]

[Part IXB Claims Relating to Remediation of Contaminated [or Derelict]

[Introduction

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 creditsâ€), and

(b)     life assurance company tax credits under [section 1164 of that Act] (“life assurance company tax creditsâ€).

Claim to be included

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