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Official guidance
Corporate Intangibles Research and Development Manual

CIRD60120 · Land Remediation Relief: Exclusions: Polluter pays

  • CIRD60125 · More than one polluter
  • CIRD60130 · Deliberate or accidental polluter
  • CIRD60135 · Who is the polluter - acquiring land in a contaminated state
  • CIRD60140 · Acquiring land in a contaminated state - examples
  • CIRD60145 · Who has "relevant connection" to the polluter?
  • CIRD60150 · Polluter retains an interest in the land - 1 April 2009 onwards
  • CIRD60155 · Polluter - "slice of the action" contracts - 1 April 2009 onwards
  • CIRD60160 · Polluter obtains benefit of relief
  • CIRD60165 · Underground car parks
  • CIRD60170 · Derelict land
  1. Land Remediation Relief: Exclusions: Polluter pays: Contents
  2. Land Remediation Relief: Exclusions: Polluter Pays: Underground car parks

CIRD60165 | Land Remediation Relief: Exclusions: Polluter Pays: Underground car parks

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

Ventilation to prevent the build up of exhaust gases does not qualify for Land Remediation Relief.

Gases that build up as a result of the use of the building, rather than seep in from the surrounding ground, are excluded both because the gases that are being removed were not present at acquisition and under the “polluter pays” principle.

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