D1.503 Qualifying land remediation expenditure

Corporate tax

Commentary

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:

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

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I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

I5.251 Absolute entitlement by the life tenant

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1118 Calculation and payment of tax due on retrospective income

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

I5.1304 Beneficiary with contingent interest

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D1.503 Qualifying land remediation expenditure

Corporate tax