SolvedCIRD60170 | Land Remediation Relief: Exclusions: Polluter Pays: Derelict land
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
Land Remediation Relief is not available if the company, or a connected party, allowed the property to become derelict.
Companies need to be able to show that the site was derelict when acquired by the company, or a connected party.
Guidance on evidence that shows that land was derelict can be found at: