SolvedCIRD63230 | Land Remediation Relief: Subcontractors: Contents
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
FA01/SCH22/PARA9
CTA09/S1144 (5)(c)
This section sets out how Land Remediation Relief (both for derelict land and contaminated land) is given in respect of payments to sub-contractors.
This section contains the following guidance:
Contents8 entries
- CIRD63235Land Remediation Relief: Subcontractors: Payments to an unconnected sub-contractor - on or after 1 April 2009
- CIRD63240Land Remediation Relief: Subcontractors: Payment to a connected sub-contractor - on or after 1 April 2009
- CIRD63245Land Remediation Relief: Subcontractors: Payments to a connected sub-contractor - relevant expenditure of the sub-contractor
- CIRD63250Land Remediation Relief: Subcontractors: Payments to an unconnected sub-contractor - on or before 31 March 2009
- CIRD63255Land Remediation Relief: Subcontractors: Payments to a connected sub-contractor: on or before 31 March 2009
- CIRD63260Land Remediation Relief: Subcontractors: Payments to a connected sub-contractor - relevant expenditure of the sub-contractor
- CIRD63265Land Remediation Relief: Verification
- CIRD63270Land Remediation Relief: Preliminaries