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CIRD63105 | Land Remediation Relief: Qualifying Land Remediation Expenditure: Excluded expenditure

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

This section sets out the types of expenditure that are excluded from being qualifying land remediation expenditure.

This section contains the following guidance:

Contents6 entries

  1. CIRD63110Land Remediation Relief: Qualifying Land Remediation Expenditure: Landfill Tax
  2. CIRD63120Land Remediation Relief: Qualifying Land Remediation Expenditure: Statutory obligations
  3. CIRD63130Land Remediation Relief: Qualifying Land Remediation Expenditure: Subsidised Expenditure
  4. CIRD63135Land Remediation Relief: Qualifying Land Remediation Expenditure: Subsidised expenditure - compensation
  5. CIRD63140Land Remediation Relief: Qualifying Land Remediation Expenditure: Subsidised expenditure - contractors
  6. CIRD63150Land Remediation Relief: Qualifying Land Remediation Expenditure: Work carried out by local authorities