CIRD63005 | Land Remediation Relief: Qualifying Land Remediation Expenditure: 31 March 2009 and earlier

FA01/Sch22/Para2

Qualifying land remediation expenditure means expenditure that meets all of the following five conditions, namely that the expenditure:

• is incurred on land all or part of which is in a contaminated state,

• is incurred on relevant land remediation directly undertaken by the company or on its behalf,

• is incurred on employee costs or materials, or is qualifying expenditure on sub-contracted land remediation

• would not have been incurred had the land not been in a contaminated state, and

• is not subsidised.

For further information see: