SolvedCIRD61210 | Land Remediation Relief: What is “land in a contaminated state”?: Exclusions
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
This guidance applies to expenditure incurred on or after 1 April 2009.
The legislation identifies a number of situations in which land is not “in a contaminated state” and so does not qualify for Land Remediation Relief.
This section contains the following guidance: