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HMRC internal manual

Corporate Intangibles Research and Development Manual

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HM Revenue & Customs
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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