Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
, see all updates

Land Remediation Relief: What is “land in a contaminated state”?: contents

This section looks at how Land Remediation Relief applies to expenditure incurred on or after 1 April 2009 to remediate land in a contaminated state.

This section contains the following guidance:

  1. CIRD61201
    Land Remediation Relief: What is “land in a contaminated state”?: Transitional rules for pre-trading expenditure
  2. CIRD61205
    Land Remediation Relief: What is “land in a contaminated state”?: From 1 April 2009: Land in a Contaminated State
  3. CIRD61210
    Land Remediation Relief: What is “land in a contaminated state”?: Exclusions
  4. CIRD61215
    Land Remediation Relief: What is “land in a contaminated state”?: Exclusions - Air & Water
  5. CIRD61220
    Land Remediation Relief: What is “land in a contaminated state”?: Exclusions - living organisms
  6. CIRD61225
    Land Remediation Relief: What is “land in a contaminated state”?: Interaction with relief for derelict land
  7. CIRD61250
    Land Remediation Relief: What is “land in a contaminated state”?: Industrial activities
  8. CIRD61255
    Land Remediation Relief: What is “land in a contaminated state”?: Non industrial contamination
  9. CIRD61260
    Land Remediation Relief: What is “land in a contaminated state”?: Evidence for Industrial activity
  10. CIRD61265
    Land Remediation Relief: What is “land in a contaminated state”?: Evidence for Industrial activity - preliminary risk assessment
  11. CIRD61270
    Land Remediation Relief: What is “land in a contaminated state”?: Evidence for Industrial activity - Industry profiles
  12. CIRD61275
    Land Remediation Relief: What is “land in a contaminated state”?: Evidence for Industrial activity - examples
  13. CIRD61300
    Land Remediation Relief: What is “land in a contaminated state”?: "Relevant Harm&quot: contents
  14. CIRD61400
    Land Remediation Relief: What is "land in a contaminated state"? Natural contaminants: Contents
  15. CIRD61500
    Land Remediation Relief: What is "land in a contaminated state"? Relevant Contaminated Land Remediation: Contents