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CIRD60100 | Land Remediation Relief: Exclusions: contents

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

Land Remediation Relief is not available:

  • Where arrangements have been put in place which either create or enhance a claim, or

  • For cleaning up nuclear sites, or

  • Where the company, or a party connected to the company, was responsible in any way (by action or inaction) for causing the contamination or dereliction (the “polluter pays” principle), or

  • For landlords, where the contamination is caused by a tenant.

This section contains the following further guidance on these exclusions:

Contents4 entries

  1. CIRD60105Land Remediation Relief: Exclusions: Arrangements put in place which either create or enhance a claim
  2. CIRD60115Land Remediation Relief: Exclusions: Nuclear Sites
  3. CIRD60120Land Remediation Relief: Exclusions: Polluter pays: Contents
  4. CIRD60190Land Remediation Relief: Exclusions: Landlords