CIRD63005 - Land Remediation Relief: Qualifying Land Remediation Expenditure: 31 March 2009 and earlier
FA01/Sch22/Para2
Qualifying land remediation expenditure means expenditure that meets all of the following five conditions, namely that the expenditure:
- is incurred on land all or part of which is in a contaminated state,
- is incurred on relevant land remediation directly undertaken by the company or on its behalf,
- is incurred on employee costs or materials, or is qualifying expenditure on sub-contracted land remediation
- would not have been incurred had the land not been in a contaminated state, and
- is not subsidised.
For further information see:
| CIRD69005 | Employee costs |
|---|---|
| CIRD69020 | Materials |
| CIRD63225 | Professional fees |
| CIRD63230 | subcontractors |
| CIRD63130 | Subsidised expenditure |