BIM67400 - Waste disposal: Table of 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.

BIM67405Waste disposal: Background
BIM67410Waste disposal: Site restoration
BIM67415Waste disposal: Site restoration: Capital/revenue
BIM67420Waste disposal: Site restoration: Payments made on or after 6 April 1989
BIM67425Waste disposal: Site restoration: Payments made before 6 April 1989
BIM67430Waste disposal: Site restoration: Expenditure not allowable
BIM67435Waste disposal: Site restoration: Expenditure not allowable: Provisions
BIM67440Waste disposal: Site restoration: Tax Bulletin article (April 1998)
BIM67445Waste disposal: Site preparation
BIM67450Waste disposal: Site preparation: Capital expenditure
BIM67455Waste disposal: Site preparation: Capital expenditure: Qualifying expenditure
BIM67460Waste disposal: Site preparation: Revenue expenditure
BIM67465Waste disposal: Site preparation: Conditions
BIM67470Waste disposal: Site preparation: Claim procedure
BIM67475Waste disposal: Site preparation: Claim procedure: Draft claim statement
BIM67480Waste disposal: Site preparation: Calculation of relief
BIM67485Waste disposal: Site preparation: Calculation of relief: Pre 6/4/89 expenditure
BIM67490Waste disposal: Site preparation: Calculation of relief: Accounting periods covering 6/4/89
BIM67495Waste disposal: Site preparation: Calculation of relief: Example 1
BIM67500Waste disposal: Site preparation: Calculation of relief: Example 2
BIM67505Waste disposal: Site preparation: Tax Bulletin article (November 1992)
BIM67510Waste disposal: Site preparation: Tax Bulletin article (April 1998)
BIM67515Waste disposal: Site preparation: Tax Bulletin article (February 2001)
BIM67520Waste disposal: Site preparation: Entitlement of successor to allowances
BIM67525Waste disposal: Landfill tax
BIM67530Waste disposal: Landfill tax: Payments to environmental trusts
BIM67535Waste disposal: Definitions
BIM67540Waste disposal: Definitions: Site restoration payment
BIM67545Waste disposal: Definitions: Relevant licence
BIM67550Waste disposal: Definitions: Relevant agreement

 

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