CIRD62000 - Land Remediation Relief: Derelict Land: Contents
This guidance applies to expenditure incurred on or after 1 April 2009
For expenditure incurred on or after 1 April 2009, Land Remediation Relief is available for specified expenditure on bringing derelict land back into productive use.
Land Remediation Relief is not available where, under the legislation on pre-trading expenditure, expenditure actually incurred before 1 April 2009 is deemed to have been incurred on or after 1 April 2009.
An outline of the scheme can be found at CIRD60020