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CIRD68050 | Land Remediation Relief: Tax Credit: Interest

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

ICTA88/S826 (3B)

Interest under ICTA88/S826 is payable on land remediation tax credit from the material date, i.e. the later of:

  • the filing date for the company’s tax return for the relevant accounting period, and

  • the date on which the company tax return, or amended return, containing the claim is delivered to HMRC.