CIRD62015 - Land Remediation Relief: Derelict land: Land must be derelict at acquisition
CTA09/S1149 (3)
A company that allows a property to become derelict cannot claim Land Remediation Relief for expenditure incurred in bringing it back into productive use.
»Ê¹ÚÌåÓýapp land must have been derelict when it was first acquired by that company or a connected party.
Evidence:
»Ê¹ÚÌåÓýapp following sections look at the type of evidence that shows that land was derelict land at the times of acquisition:
| CIRD62020 | English National Land Use Database |
|---|---|
| CIRD62025 | Scottish Vacant and Derelict Land Survey |
| CIRD62030 | Evidence for dereliction |