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HMRC internal manual

Corporate Intangibles Research and Development Manual

Land Remediation Relief: Qualifying Land Remediation Expenditure: Fencing and security

The costs of fencing around a site and security for the site only qualify for Land Remediation Relief where they would not have been incurred but for the land being contaminated, see CIRD63100.

For example if a higher standard of security fencing has to be installed whilst decontamination takes place then the additional cost of that higher standard of fencing may qualify for Land Remediation Relief.