BIM67485 - Waste disposal: Site preparation - calculation of relief - expenditure before 6/4/89

Where some site preparation expenditure was incurred before 6 April 1989 and the site was still in use at that date, relief may be available for periods of account ending after 5 April 1989 in accordance with the formula in BIM67480. However, the expenditure available for relief is reduced by the proportion of the site already used up for waste disposal by 6 April 1989. This is achieved by reducing A as defined in BIM67480 by an amount arrived at by the formula E x F / F + G where

E is so much of the site preparation expenditure, calculated as in A in BIM67480, as was incurred before 6 April 1989.

F is the volume of waste material deposited on the site before 6 April 1989.

G is the capacity of the site not used up for the deposit of waste materials by 6 April 1989.