CIRD63050 - Land Remediation Relief: Qualifying Land Remediation Expenditure: from 1 April 2009
CTA09/S1144
Qualifying land remediation expenditure means expenditure on land in the UK acquired by a company for the purposes of a trade or property business carried on by the company that satisfies the following conditions:
- The expenditure is incurred on land all or part of which is in a contaminated or a derelict state.
- The expenditure would not have been incurred if the land had not been in a contaminated or derelict state.
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The expenditure is:
- in the case of land in a contaminated state, expenditure on relevant contaminated land remediation undertaken by the company, or
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in the case of land in a derelict state, expenditure on relevant derelict land remediation so undertaken.
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The expenditure is:
- incurred on staffing costs,
- incurred on materials,
- incurred in respect of relevant land remediation contracted out by the company to another person with whom the company is not connected, or
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qualifying expenditure on connected sub-contracted land remediation.
- The expenditure is not subsidised.
- The expenditure is not incurred on landfill tax.
For further guidance see:
CIRD69020 | Materials |
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CIRD63225 | Professional fees |
CIRD69030 | Staffing Costs |
CIRD63230 | subcontractors |
CIRD63130 | Subsidised expenditure |