CIRD68025 - Land Remediation Relief: Tax Credit: Amount of tax credit
FA01/SCH22/PARA15
CTA09/S1154
»Ê¹ÚÌåÓýapp land remediation tax credit to which a company is entitled is an amount equal to 16% of the qualifying land remediation loss surrendered.
»Ê¹ÚÌåÓýappre are powers which enable the amount of the tax credit to be amended by Treasury Order, but the amount has been unchanged since the introduction of Land Remediation Relief.