Commentary

D1.503B Expenditure on relevant contaminated/derelict land remediation

Corporate tax
Corporate tax | Commentary

D1.503B Expenditure on relevant contaminated/derelict land remediation

Corporate tax | Commentary

D1.503B Expenditure on relevant contaminated/derelict land remediation

Expenditure on relevant contaminated land remediation

To meet the definition of 'qualifying land remediation expenditure', the expenditure must be on relevant contaminated land remediation in relation to land which is in a contaminated state and in which a major interest has been acquired by a company1.

'Relevant contaminated land remediation' means activities in relation to which conditions A to C (below) are met and, if there are such activities, relevant preparatory activity.

Condition A is that the activities comprise the doing of any works, the carrying out of any operations, or the taking of any

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