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  1. Home
HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
15 May 2025 - See all updates
  1. Back to contents
  2. CIRD60000
  3. CIRD60050
  4. CIRD61000

CIRD61200 - 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
    Transitional rules for pre-trading expenditure
  2. CIRD61205
    Land in a Contaminated State
  3. CIRD61210
    Exclusions
  4. CIRD61215
    Exclusions - Air & Water
  5. CIRD61220
    Exclusions - Living organisms
  6. CIRD61225
    Interaction with relief for derelict land
  7. CIRD61250
    Industrial activities
  8. CIRD61255
    Non industrial contamination
  9. CIRD61260
    Evidence for Industrial activity
  10. CIRD61265
    Evidence for Industrial activity - preliminary risk assessment
  11. CIRD61270
    Evidence for Industrial activity - Industry profiles
  12. CIRD61275
    Evidence for Industrial activity - examples
  13. CIRD61300
    “Relevant Harm”
  14. CIRD61400
    Natural Contaminants
  15. CIRD61500
    Relevant Contaminated Land Remediation
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