CIRD60070 - Remediation of contaminated land: tax credit: summary of guidance

The guidance on land remediation tax credit covers the following:

• Entitlement (see CIRD60075).
• Qualifying land remediation loss (see CIRD60080).
• Restriction of losses carried forward (see CIRD60085).
• Amount of land remediation tax credit (see CIRD60090).
• Claims (see CIRD60095).
• Payment and set off (see CIRD60100).
• Definitions (see CIRD60105).
• Recovery of tax credit (see CIRD60110).
• CGT (see CIRD60115).