BIM67410 - Waste disposal: Site restoration
The guidance on site restoration is arranged as follows
| BIM67415 | Capital/revenue |
| BIM67420 | Payments made on or after 6 April 1989 |
| BIM67425 | Payments made before 6 April 1989 |
| BIM67430 onwards | Expenditure not allowable |
| BIM67440 onwards | Text of Tax Bulletin article |
