CIRD63000 - Land Remediation Relief: Qualifying Land Remediation Expenditure: Contents

FA01/Sch22/Para2

CTA09/S1144

Land Remediation Relief gives an enhanced deduction on Qualifying Land Remediation Expenditure incurred in an accounting period.

Qualifying Land Remediation Expenditure includes both revenue expenditure and also any capital expenditure where the company has made an election to treat it as a deduction in arriving at the profits (see CIRD60055).

It is important to keep in mind when looking at the following guidance, when was the expenditure incurred?

For further information see:

1. CIRD63005

   Qualifying land remediation expenditure to 31 March 2009
2. CIRD63050

   Qualifying land remediation expenditure from 1 April 2009
3. CIRD63100

   Expenditure incurred because of contamination or dereliction