CIRD61001 - Land Remediation Relief: What is "land in a contaminated state"?: Up to 31 March 2009: contents
This guidance applies to expenditure incurred on or before 31 March 2009.
In this guidance, the term 'land in a contaminated state' should not be confused with the phrase ‘contaminated land’ as defined in the Environmental Protection Act, Part IIA.
Although both sets of legislation are seeking to address the legacy of former industrial activities, land that is contaminated for the purposes of Land Remediation Relief may not be contaminated land for the purposes of the Environmental Protection Act.
This section looks first at the question of what type of contamination qualifies for the relief and, second, what type of work qualifies for relief. It contains the following guidance:
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CIRD61005Land in a Contaminated State
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CIRD61010What is "land in a contaminated state"?: Examples
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CIRD61015What is "land in a contaminated state"?: Japanese Knotweed
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CIRD61020What is "land in a contaminated state"?: Japanese Knotweed - change of view
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CIRD61025What is "land in a contaminated state"?: Burials
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CIRD61030What is "land in a contaminated state"?: Voids and spaces
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CIRD61035What is "land in a contaminated state"?: Flood prevention
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CIRD61040What is "land in a contaminated state"?: Landscaping and earthworks
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CIRD61045What is "land in a contaminated state"?: Ground gases
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CIRD61050Relevant land remediation