桔子视频

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

Division D1.5 Contaminated or derelict land remediation expenditure

Corporate tax

Division D1.5 Contaminated or derelict land remediation expenditure

View full volume

D1.501 Land remediation relief鈥攐verview

D1.503 Qualifying land remediation expenditure

D1.503A What is land in a contaminated or derelict state?

D1.503B What is expenditure on relevant contaminated/derelict land remediation?

D1.503C Land remediation expenditure鈥攕taffing costs

D1.504 Land remediation expenditure鈥攕ub-contracted land remediation

D1.508 Destinations for rewritten material

D1.509 Land remediation relief鈥攅lection to deduct capital expenditure

D1.510 Land remediation relief鈥攁dditional 50% deduction for revenue and capital expenditure

D1.511 Land remediation relief鈥攃laiming the additional deduction in computing profits

D1.512 Tax credit for qualifying land remediation loss

D1.513 Claiming the tax credit for qualifying land remediation loss

D1.515 Land remediation relief鈥攁nti-avoidance provisions

D1.518 Destinations for rewritten material

D1.520 Life assurance business鈥攁vailability of land remediation relief

D1.521 Life assurance business鈥攆orms of land remediation relief

Access the definitive source of direct tax intelligence with Tolley+™ Research.

Access the definitive source of direct tax intelligence with Tolley+™ Research.