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HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
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Land Remediation Relief: Capital expenditure: Capital Gains

TCGA92/S39

Where capital expenditure on qualifying land remediation is allowed as a deduction in computing the profits (losses) of a trade or property business, it is not an allowable deduction in computing chargeable gains or allowable capital losses.