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Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.5 Contaminated or derelict land remediation expenditure /Qualifying expenditure for land remediation relief / D1.503 Qualifying land remediation expenditure
Commentary

D1.503 Qualifying land remediation expenditure


Corporate tax

D1.503 Qualifying land remediation expenditure

Qualifying land remediation expenditure includes revenue expenditure as well as any capital expenditure where the company has made an election to treat it as a deduction in arriving at its taxable profits (see D1.509).

'Qualifying land remediation expenditure' is expenditure that meets the following conditions1:

  1. Ìý

    •ÌýÌýÌýÌý it must be incurred on land all or part of which is in a 'contaminated state' or a 'derelict state' (see D1.503A)

  2. Ìý

    •ÌýÌýÌýÌý it must be expenditure which would

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