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HMRC internal manual

Corporate Intangibles Research and Development Manual

HM Revenue & Customs
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Land Remediation Relief: Tax Credit: Chargeable gains



Where land remediation tax credit is paid, the qualifying land remediation expenditure related to the qualifying land remediation loss surrendered to HMRC is treated as not being an allowable deduction for in computing chargeable gains or allowable losses for corporation tax purposes (TCGA92/S39).