CIRD63230 - Land Remediation Relief: Subcontractors: Contents

FA01/SCH22/PARA9

CTA09/S1144 (5)(c)

This section sets out how Land Remediation Relief (both for derelict land and contaminated land) is given in respect of payments to sub-contractors.

This section contains the following guidance:

1. CIRD63235

   Payments to an unconnected sub-contractor - on or after 1 April 2009
2. CIRD63240

   Payments to a connected sub-contractor - on or after 1 April 2009
3. CIRD63245

   Payments to a connected sub-contractor - relevant expenditure of the sub-contractor
4. CIRD63250

   Payments to an unconnected sub-contractor - on or before 31 March 2009
5. CIRD63255

   Payments to a connected sub-contractor - on or before 31 March 2009
6. CIRD63260

   Payments to a connected sub-contractor - relevant expenditure of sub-contractor
7. CIRD63265

   Verification
8. CIRD63270

   Preliminaries