BIM67400 - Waste disposal: contents

S165-S168 Income Tax (Trading and Other Income) Act 2005, S142-S145 Corporation Tax Act 2009

A full list of the contents of the guidance on waste disposal is shown below. It is subdivided into sections, the heading of each section being highlighted in the title below. Please click on the number alongside to go direct to each section.

1. BIM67405

   Background
2. BIM67415

   Site restoration: capital/revenue
3. BIM67420

   Site restoration: relief for capital payments
4. BIM67430

   Site restoration: expenditure not allowable
5. BIM67435

   Site restoration: expenditure not allowable: provisions
6. BIM67450

   Site preparation: capital expenditure
7. BIM67455

   Site preparation: capital expenditure: qualifying expenditure
8. BIM67460

   Site preparation: revenue expenditure
9. BIM67465

   Site preparation: conditions
10. BIM67480

    Site preparation: calculation of relief
11. BIM67495

    Site preparation: calculation of relief: example
12. BIM67516

    Site preparation: memorandum of understanding
13. BIM67520

    Site preparation: entitlement of successor to deductions
14. BIM67525

    Landfill Tax
15. BIM67540

    Definitions: site restoration payment
16. BIM67545

    Definitions: waste disposal licence
17. BIM67550

    Definitions: relevant planning obligation