BIM67425 - Waste disposal: Site restoration: Payments made before 6 April 1989

Capital site restoration payments made before 6 April 1989 should be dealt with in accordance with the decision in Rolfe v Wimpey Waste Management Ltd [1989] 62TC399 unless a different treatment of the particular payments in question has already been agreed.

Business Tax (Technical) should be consulted concerning any problems which cannot be resolved locally and before steps are taken to list an appeal for hearing by Commissioners.