'Qualifying expenditure' on sub-contracted land remediation (see (d) in D1.503) is incurred where a company makes a payment (a 'subcontractor payment') to another person (the 'subcontractor') in respect of relevant land remediation (see D1.503B) contracted out by the company to that person1. There are no special rules for payments to unconnected subcontractors. The relief is given according to the normal rules for qualifying land remediation expenditure.
However where the company and the subcontractor are connected persons2 the whole of the subcontractor payment (up to the amount of the subcontractor's 'relevant expenditure',
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