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CIRD63000 | Land Remediation Relief: Qualifying Land Remediation Expenditure: Contents

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

FA01/Sch22/Para2

Land Remediation Relief gives an enhanced deduction on Qualifying Land Remediation Expenditure incurred in an accounting period.

Qualifying Land Remediation Expenditure includes both revenue expenditure and also any capital expenditure where the company has made an election to treat it as a deduction in arriving at the profits (see CIRD60055).

It is important to keep in mind when looking at the following guidance, when was the expenditure incurred?

For further information see:

Contents3 entries

  1. CIRD63005Land Remediation Relief: Qualifying Land Remediation Expenditure: 31 March 2009 and earlier
  2. CIRD63050Land Remediation Relief: Qualifying Land Remediation Expenditure: from 1 April 2009
  3. CIRD63100Land Remediation Relief: Qualifying Land Remediation Expenditure: Expenditure incurred because of contamination or dereliction