SolvedCIRD60050 | Land Remediation Relief: contents
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
This section contains more detailed guidance on Land Remediation Relief.
If you only want a summary of Land Remediation Relief, see CIRD60005 onwards.
Individuals and partnerships
Land Remediation Relief is a corporation tax relief. It is available where companies acquire land in a contaminated or derelict condition.
The relief is not available to individuals or partnerships. However, a company that is a member of a partnership can make an election in respect of its share of the partnership’s land remediation expenditure provided it satisfies the relevant conditions.
Life Assurance Companies
There are special provisions that apply to insurance companies carrying on life assurance business. These can be found in the Life Assurance Manual at LAM04030.
The guidance covers the following topics:
Contents16 entries
- CIRD60051Land Remediation Relief: Acquiring land
- CIRD60055Land Remediation Relief: Timing of relief
- CIRD60060Land Remediation Relief: claims
- CIRD60062Land remediation relief: late claims
- CIRD60065Land Remediation Relief: Real Estate Investments Trusts
- CIRD60070Land Remediation Relief: Capital expenditure: contents
- CIRD60075Land Remediation Relief: Capital expenditure: The election
- CIRD60080Land Remediation Relief: Capital expenditure: Pre commencement expenditure
- CIRD60085Land Remediation Relief: Capital expenditure: Capital Allowances
- CIRD60090Land Remediation Relief: Capital expenditure: Capital Gains
- CIRD60100Land Remediation Relief: Exclusions: contents
- CIRD61000Land Remediation Relief: What is "land in a contaminated state"? - contents
- CIRD62000Land Remediation Relief: Derelict Land: Contents
- CIRD63000Land Remediation Relief: Qualifying Land Remediation Expenditure: Contents
- CIRD69000Land Remediation Relief: Definitions: Contents
- CIRD68000Land Remediation Relief: Tax Credit: Contents