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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: definitions: site restoration payment

BIM67540 | Waste disposal: definitions: site restoration payment

From HM Revenue & Customs · Business Income Manual

S168(5) Income Tax (Trading and Other Income) Act 2005, S145(5) Corporation Tax Act 2009

A site restoration payment is a payment made in connection with the restoration (see BIM67410) of a site or part of a site in order to comply with:

  • any condition of a waste disposal licence (see BIM67545), or

  • any condition imposed on the grant of planning permission to use the site for the collection, treatment, conversion and final depositing of waste material or for the carrying out of any of those activities, or

  • a relevant planning obligation (see BIM67550).

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