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CIRD62000 | Land Remediation Relief: Derelict Land: Contents

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

This guidance applies to expenditure incurred on or after 1 April 2009

For expenditure incurred on or after 1 April 2009, Land Remediation Relief is available for specified expenditure on bringing derelict land back into productive use.

Land Remediation Relief is not available where, under the legislation on pre-trading expenditure, expenditure actually incurred before 1 April 2009 is deemed to have been incurred on or after 1 April 2009.

An outline of the scheme can be found at CIRD60020

Contents8 entries

  1. CIRD62001Land Remediation Relief: Derelict land: What is derelict land?
  2. CIRD62005Land Remediation Relief: Derelict land: examples
  3. CIRD62010Land Remediation Relief: Derelict land: What is long term derelict land?
  4. CIRD62015Land Remediation Relief: Derelict land: Land must be derelict at acquisition
  5. CIRD62020Land Remediation Relief: Derelict land: English National Land use Database
  6. CIRD62025Land Remediation Relief: Derelict land: Scottish Vacant and Derelict Land Survey
  7. CIRD62030Land Remediation Relief: Derelict land: Evidence for dereliction
  8. CIRD62035Land Remediation Relief: Derelict land: Qualifying Works