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HMRC internal manual

Corporate Intangibles Research and Development Manual

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

This guidance applies to expenditure incurred on or after 1 April 2009.

The legislation identifies a number of situations in which land is not “in a contaminated state” and so does not qualify for Land Remediation Relief.

This section contains the following guidance:

CIRD61215 Exclusions: Air & Water
CIRD61220 Exclusions: Living organisms