Land Remediation Relief: What is “land in a contaminated state”?: Non industrial contamination
This section applies to expenditure incurred on or after 1 April 2009
Post 31 March 2009 there is power to bring contaminants that are present as a result of non-industrial activities within the scope of Land Remediation Relief by secondary legislation.
The exceptions provided for by secondary legislation are specific. Other, seemingly closely related, items do no attract relief ‘by analogy’.
For further information on this point see CIRD61400