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CIRD61200 | Land Remediation Relief: What is “land in a contaminated state”?: contents

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

This section looks at how Land Remediation Relief applies to expenditure incurred on or after 1 April 2009 to remediate land in a contaminated state.

This section contains the following guidance:

Contents15 entries

  1. CIRD61201Land Remediation Relief: What is “land in a contaminated state”?: Transitional rules for pre-trading expenditure
  2. CIRD61205Land Remediation Relief: What is “land in a contaminated state”?: From 1 April 2009: Land in a Contaminated State
  3. CIRD61210Land Remediation Relief: What is “land in a contaminated state”?: Exclusions
  4. CIRD61215Land Remediation Relief: What is “land in a contaminated state”?: Exclusions - Air & Water
  5. CIRD61220Land Remediation Relief: What is “land in a contaminated state”?: Exclusions - living organisms
  6. CIRD61225Land Remediation Relief: What is “land in a contaminated state”?: Interaction with relief for derelict land
  7. CIRD61250Land Remediation Relief: What is “land in a contaminated state”?: Industrial activities
  8. CIRD61255Land Remediation Relief: What is “land in a contaminated state”?: Non industrial contamination
  9. CIRD61260Land Remediation Relief: What is “land in a contaminated state”?: Evidence for Industrial activity
  10. CIRD61265Land Remediation Relief: What is “land in a contaminated state”?: Evidence for Industrial activity - preliminary risk assessment
  11. CIRD61270Land Remediation Relief: What is “land in a contaminated state”?: Evidence for Industrial activity - Industry profiles
  12. CIRD61275Land Remediation Relief: What is “land in a contaminated state”?: Evidence for Industrial activity - examples
  13. CIRD61300Land Remediation Relief: What is “land in a contaminated state”?: "Relevant Harm: contents
  14. CIRD61400Land Remediation Relief: What is "land in a contaminated state"? Natural contaminants: Contents
  15. CIRD61500Land Remediation Relief: What is "land in a contaminated state"? Relevant Contaminated Land Remediation: Contents