CIRD63235 | Land Remediation Relief: Subcontractors: Payments to an unconnected sub-contractor - on or after 1 April 2009

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

CTA09/S1144 (5)(c) and S1146

There are no additional rules for payments to unconnected sub-contractors. The relief is given according to whether the works sub-contracted fall within relevant land remediation expenditure as set out at CIRD61500 onwards.