CIRD61255 - Land Remediation Relief: What is 鈥渓and in a contaminated state鈥�?: Non industrial contamination
This section applies to expenditure incurred on or after 1 April 2009
CTA09/S1145 (3)
Post 31 March 2009 there is power to bring contaminants that are present as a result of non-industrial activities within the scope of Land Remediation Relief by secondary legislation.
皇冠体育app exceptions provided for by secondary legislation are specific. Other, seemingly closely related, items do no attract relief 鈥榖y analogy鈥�.
For further information on this point see CIRD61400