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BIM67400 | Waste disposal: contents

From HM Revenue & Customs · Business Income Manual

S165-S168 Income Tax (Trading and Other Income) Act 2005, S142-S145 Corporation Tax Act 2009

A full list of the contents of the guidance on waste disposal is shown below. It is subdivided into sections, the heading of each section being highlighted in the title below. Please click on the number alongside to go direct to each section.

Contents17 entries

  1. BIM67405Waste disposal: background
  2. BIM67415Waste disposal: site restoration: capital/revenue
  3. BIM67420Waste disposal: site restoration: relief for capital payments
  4. BIM67430Waste disposal: site restoration: expenditure not allowable
  5. BIM67435Waste disposal: site restoration: expenditure not allowable: provisions
  6. BIM67450Waste disposal: site preparation: capital expenditure
  7. BIM67455Waste disposal: site preparation: capital expenditure: qualifying expenditure
  8. BIM67460Waste disposal: site preparation: revenue expenditure
  9. BIM67465Waste disposal: site preparation: conditions
  10. BIM67480Waste disposal: site preparation: calculation of relief
  11. BIM67495Waste disposal: site preparation: calculation of relief: example
  12. BIM67516Waste disposal: site preparation: memorandum of understanding
  13. BIM67520Waste disposal: site preparation: entitlement of successor to deductions
  14. BIM67525Waste disposal: Landfill Tax
  15. BIM67540Waste disposal: definitions: site restoration payment
  16. BIM67545Waste disposal: definitions: waste disposal licence
  17. BIM67550Waste disposal: definitions: relevant planning obligation