CIRD60050 - Land Remediation Relief: contents

This section contains more detailed guidance on Land Remediation Relief.

If you only want a summary of Land Remediation Relief, see CIRD60005 onwards.

Individuals and partnerships

Land Remediation Relief is a corporation tax relief. It is available where companies acquire land in a contaminated or derelict condition.

The relief is not available to individuals or partnerships. However, a company that is a member of a partnership can make an election in respect of its share of the partnership’s land remediation expenditure provided it satisfies the relevant conditions.

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Life Assurance Companies

There are special provisions that apply to insurance companies carrying on life assurance business. These can be found in the Life Assurance Manual at LAM04030.

The guidance covers the following topics:

1. CIRD60051

   Acquiring land
2. CIRD60055

   Timing of relief
3. CIRD60060

   Claims
4. CIRD60062

   Late claims
5. CIRD60065

   Real Estate Investment Trusts
6. CIRD60070

   Capital expenditure
7. CIRD60075

   The election
8. CIRD60080

   Pre commencement expenditure
9. CIRD60085

   Capital Allowances
10. CIRD60090

    Capital Gains
11. CIRD60100

    Excluded from the relief
12. CIRD61000

    What is “land in a contaminated state”?
13. CIRD62000

    Derelict Land
14. CIRD63000

    Qualifying Land Remediation Expenditure
15. CIRD69000

    Definitions
16. CIRD68000

    Tax Credit