CIRD60040 - Remediation of contaminated land: deduction for capital expenditure: relevant conditions

The relevant conditions are that:

• land in the UK (see CIRD60130) is, or was, acquired by the company for the purposes of its trade or Schedule A business, and
• at the time the company acquired the land all, or part, of the land was in a contaminated state (see CIRD60135), and
• the company incurs capital expenditure on qualifying land remediation (see CIRD60145) in respect of the land.

(FA01/SCH22/PARA1 (1)).