CIRD60115 | Land Remediation Relief: Exclusions: Nuclear Sites
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
FA01/SCH22/PARA3 (2)
CTA09/S1145B
Expenditure on clearing up a nuclear site does not qualify for Land Remediation Relief. This exclusion applies equally to:
Land remediation relief before 1 April 2009,
Land remediation relief for contaminated sites from 1 April 2009, and
Land remediation relief for derelict sites from 1 April 2009.
For the purposes of the relief, a nuclear site is defined as any site that:
has a nuclear site licence under the Nuclear Installations Act 1965, or
had a nuclear site licence in force, but the period of responsibility of the licensee has not come to an end following its revocation or surrender.