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Official guidance
Corporate Intangibles Research and Development Manual

CIRD63230 · Land Remediation Relief: Subcontractors

  • CIRD63235 · Land Remediation Relief: Subcontractors: Payments to an unconnected sub-contractor - on or after 1 April 2009
  • CIRD63240 · Land Remediation Relief: Subcontractors: Payment to a connected sub-contractor - on or after 1 April 2009
  • CIRD63245 · Payments to a connected sub-contractor - relevant expenditure of the sub-contractor
  • CIRD63250 · Payments to an unconnected sub-contractor - on or before 31 March 2009
  • CIRD63255 · Payments to a connected sub-contractor: on or before 31 March 2009
  • CIRD63260 · Payments to a connected sub-contractor - relevant expenditure of the sub-contractor
  • CIRD63265 · Land Remediation Relief: Verification
  • CIRD63270 · Land Remediation Relief: Preliminaries
  1. Land Remediation Relief: Subcontractors: Contents
  2. Land Remediation Relief: Verification

CIRD63265 | Land Remediation Relief: Verification

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

The local planning authority may also require, as a condition of granting planning permission, that a verification report is prepared setting out what work has been carried out and showing that the site has been de-contaminated to an acceptable standard.

The cost of preparing the verification report is part of the cost of de-contaminating the site and is qualifying land remediation expenditure.

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