Statement of Practice 5 (1981)
Published 8 September 1981
© Crown copyright 1981
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Land which in the past was reasonably well drained but subsequently becomes wholly or partly waterlogged because the maintenance of efficient drainage was uneconomic is sometimes made available for cultivation by the restoration of drainage or by re-draining. In such cases so much of the net expenditure incurred (after crediting any grants receivable) as would be necessary to restore the drainage will be admitted as revenue expenditure in farm accounts provided it excludes:
- any substantial element of improvement - for example, the substitution of tile drainage for mole drainage and
- the capital element in cases in which the present owner is known to have acquired the land at a depressed price because of its swampy condition
Press releases
IR leaflet CA2 October 1972 (‘works’ includes drainage or sewerage works).