CIRD60030 - Remediation of contaminated land: entitlement: claims

Because there is no over-riding provision in the legislation, the normal rules for making a claim apply for land remediation relief (FA01/SCH22/PARA13).

The company will normally include the claim in their CT return for the relevant accounting period. The return requires that the company specify an amount equal to 150% of the qualifying land remediation expenditure (see CIRD60145 for definition).