BIM67400 - Waste disposal: Contents
A full list of the contents of the guidance on waste disposal (see ICTA88/S91A, ICTA88/S91B and ICTA88/S91BA) is shown below. It is subdivided into sections, the opening paragraph of each section being highlighted in the title below. Please click on the number alongside to go direct to each section.
| BIM67405 | Background |
| BIM67410 | Site restoration |
| BIM67415 | Site restoration - capital/revenue |
| BIM67420 | Site restoration - payments made on or after 6 April 1989 |
| BIM67425 | Site restoration - payments made before 6 April 1989 |
| BIM67430 | Site restoration - expenditure not allowable |
| BIM67435 | Site restoration - expenditure not allowable - provisions |
| BIM67440 | Site restoration - Tax Bulletin article April 1998 |
| BIM67445 | Site preparation |
| BIM67450 | Site preparation - capital expenditure |
| BIM67455 | Site preparation - capital expenditure - qualifying expenditure |
| BIM67460 | Site preparation - revenue expenditure |
| BIM67465 | Site preparation - conditions |
| BIM67470 | Site preparation - claim procedure |
| BIM67475 | Site preparation - claim procedure - draft claim statement |
| BIM67480 | Site preparation - calculation of relief |
| BIM67485 | Site preparation - calculation of relief - expenditure before 6/4/89 |
| BIM67490 | Site preparation - calculation of relief - accounting periods covering 6/4/89 |
| BIM67495 | Site preparation - calculation of relief - example 1 |
| BIM67500 | Site preparation - calculation of relief - example 2 |
| BIM67505 | Site preparation - Tax Bulletin article November 1992 |
| BIM67510 | Site preparation - Tax Bulletin article April 1998 |
| BIM67515 | Site preparation - Tax Bulletin article February 2001 |
| BIM67516 | Memorandum of understanding |
| BIM67520 | Entitlement of successor to allowances |
| BIM67525 | Landfill tax |
| BIM67530 | Landfill tax - payments to environmental trusts |
| BIM67535 | Definitions |
| BIM67540 | Definitions - site restoration payment |
| BIM67545 | Definitions - relevant licence |
| BIM67550 | Definitions - relevant agreement |
