CIRD61210 - Land Remediation Relief: What is “land in a contaminated state”?: Exclusions

This guidance applies to expenditure incurred on or after 1 April 2009.

The legislation identifies a number of situations in which land is not “in a contaminated state” and so does not qualify for Land Remediation Relief.

This section contains the following guidance:

CIRD61215	Exclusions: Air & Water
CIRD61220	Exclusions: Living organisms