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Official guidance
Corporate Intangibles Research and Development Manual

CIRD60005 · Land Remediation Relief: Outline

  • CIRD60010 · Periods to 31 March 2009
  • CIRD60015 · From 1 April 2009 - Land in a contaminated state
  • CIRD60020 · From 1 April 2009 - Derelict land
  • CIRD60025 · From 1 April 2009 - Arsenic, radon and Japanese knotweed
  1. Land Remediation Relief: contents
  2. Land Remediation Relief: Outline: Contents

CIRD60005 | Land Remediation Relief: Outline: Contents

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

This section of the guidance gives an overview of how the scheme works.

The more detailed guidance is at CIRD60050 onwards.

Although both Land Remediation Relief for land in a contaminated state and Land Remediation Relief for derelict land are intended to help bring land back into productive use, they deal with different issues.

A site does not need to be both derelict and contaminated to qualify. For this reason there are separate summaries for:

  • Land Remediation Relief for land in a contaminated state; and

  • Land Remediation Relief for derelict land.

The following matters are covered:

Contents4 entries

  1. CIRD60010Land Remediation Relief: Outline: periods to 31 March 2009
  2. CIRD60015Land Remediation Relief: Outline: From 1 April 2009 - Land in a contaminated state
  3. CIRD60020Land Remediation Relief: Outline: From 1 April 2009 - Derelict land
  4. CIRD60025Land Remediation Relief: Outline: From 1 April 2009 - Arsenic, radon and Japanese knotweed
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