CIRD60050 - Land Remediation Relief: contents
This section contains more detailed guidance on Land Remediation Relief.
If you only want a summary of Land Remediation Relief, see CIRD60005 onwards.
Individuals and partnerships
Land Remediation Relief is a corporation tax relief. It is available where companies acquire land in a contaminated or derelict condition.
»Ê¹ÚÌåÓýapp relief is not available to individuals or partnerships. However, a company that is a member of a partnership can make an election in respect of its share of the partnership’s land remediation expenditure provided it satisfies the relevant conditions.
Life Assurance Companies
»Ê¹ÚÌåÓýappre are special provisions that apply to insurance companies carrying on life assurance business. »Ê¹ÚÌåÓýappse can be found in the Life Assurance Manual at LAM04030.
»Ê¹ÚÌåÓýapp guidance covers the following topics:
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CIRD60051Acquiring land
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CIRD60055Timing of relief
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CIRD60060Claims
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CIRD60062Late claims
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CIRD60065Real Estate Investment Trusts
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CIRD60070Capital expenditure
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CIRD60075»Ê¹ÚÌåÓýapp election
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CIRD60080Pre commencement expenditure
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CIRD60085Capital Allowances
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CIRD60090Capital Gains
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CIRD60100Excluded from the relief
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CIRD61000What is “land in a contaminated state�?
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CIRD62000Derelict Land
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CIRD63000Qualifying Land Remediation Expenditure
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CIRD69000Definitions
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CIRD68000Tax Credit