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This guidance applies to expenditure incurred on or before 31 March 2009.

FA01/Sch22/Para4

This section, together with those following, looks at the type of work that qualifies for Land Remediation Relief.

“Relevant land remediation� means activities whose purpose is:

• preventing or minimising, or remedying or mitigating the effects of, any harm, or pollution of controlled waters, by reason of which the land is in a contaminated state, or
• restoring the land or polluted waters to their former state.

Relevant land remediation is not restricted to those activities needed to restore the land to a state in which planning permission can be obtained. If, for commercial reasons, a company chooses to restore the land to a higher standard then the relevant land remediation includes those activities whose purpose is to restore the land to that higher standard.

Activities

»Ê¹ÚÌåÓýapp activities include the carrying out of any works, operations, or the taking of any steps in relation to:

• the land acquired in a contaminated state,
• any controlled waters affected by that land, or
• any land adjoining or adjacent to that land.

This section has the following further guidance: