BIM67400 - Waste disposal: contents

S165-S168 Income Tax (Trading and Other Income) Act 2005, S142-S145 Corporation Tax Act 2009

A full list of the contents of the guidance on waste disposal is shown below. It is subdivided into sections, the heading of each section being highlighted in the title below. Please click on the number alongside to go direct to each section.

  1. BIM67405
    Background
  2. BIM67415
    Site restoration: capital/revenue
  3. BIM67420
    Site restoration: relief for capital payments
  4. BIM67430
    Site restoration: expenditure not allowable
  5. BIM67435
    Site restoration: expenditure not allowable: provisions
  6. BIM67450
    Site preparation: capital expenditure
  7. BIM67455
    Site preparation: capital expenditure: qualifying expenditure
  8. BIM67460
    Site preparation: revenue expenditure
  9. BIM67465
    Site preparation: conditions
  10. BIM67480
    Site preparation: calculation of relief
  11. BIM67495
    Site preparation: calculation of relief: example
  12. BIM67516
    Site preparation: memorandum of understanding
  13. BIM67520
    Site preparation: entitlement of successor to deductions
  14. BIM67525
    Landfill Tax
  15. BIM67540
    Definitions: site restoration payment
  16. BIM67545
    Definitions: waste disposal licence
  17. BIM67550
    Definitions: relevant planning obligation