| Title: |
UK Tax Relief for Contaminated Land Remediation
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| Resource Type: |
web links
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| Producers or distributor |
HM Customs and Excise
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| Author / Producer Type: |
Agency, regulator or other governmental or inter-governmental body
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EUGRIS Keyword(s): |
Brownfields
Contaminated land-->funding
Contaminated land-->management&admin
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| Short description: |
A company satisfying the conditions set out in CIRD60020 may claim land remediation relief when it incurs qualifying land remediation expenditure (see CIRD60145 for definition) that is allowed as a deduction in computing its Schedule D Case I or Schedule A profit (or loss). The relief is given as a deduction in the company's Schedule D Case I or Schedule A tax computation for the accounting period in which the qualifying land remediation expenditure is allowed as a deduction, (FA01/SCH22/PARA12 and FA01/SCH22/PARA13).
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Submitted By:
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Professor Paul Bardos WhoDoesWhat?
Last update: 23/06/2007
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