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Contents

Official guidance
Business Income Manual

BIM67400 · Waste disposal

  • BIM67405 · Background
  • BIM67415 · Site restoration: capital/revenue
  • BIM67420 · Site restoration: relief for capital payments
  • BIM67430 · Site restoration: expenditure not allowable
  • BIM67435 · Site restoration: expenditure not allowable: provisions
  • BIM67450 · Site preparation: capital expenditure
  • BIM67455 · Site preparation: capital expenditure: qualifying expenditure
  • BIM67460 · Site preparation: revenue expenditure
  • BIM67465 · Site preparation: conditions
  • BIM67480 · Site preparation: calculation of relief
  • BIM67495 · Site preparation: calculation of relief: example
  • BIM67516 · Site preparation: memorandum of understanding
  • BIM67520 · Site preparation: entitlement of successor to deductions
  • BIM67525 · Landfill Tax
  • BIM67540 · Definitions: site restoration payment
  • BIM67545 · Definitions: waste disposal licence
  • BIM67550 · Definitions: relevant planning obligation
  1. Waste disposal: contents
  2. Waste disposal: site restoration: expenditure not allowable

BIM67430 | Waste disposal: site restoration: expenditure not allowable

From HM Revenue & Customs · Business Income Manual

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

No deduction is allowable for any part of a site restoration payment (see BIM67540) that represents:

  • expenditure allowed as a deduction for any period before that in which the payment was made

  • expenditure that qualifies for capital allowances

No deduction is allowable if the payment arises from arrangements to which the trader is a party and the main purpose, or one of the main purposes, of the arrangements is to obtain a deduction under the site restoration provisions.

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