CIRD60145 - Remediation of contaminated land: definition: qualifying land remediation expenditure

Qualifying land remediation expenditure means expenditure that meets the following five conditions, the expenditure:

• is on land all or part of which is in a contaminated state (see CIRD60135),
• is on relevant land remediation (see CIRD60155) directly undertaken by the company or on its behalf,
• is incurred on employee costs and materials (see CIRD60160), or is qualifying expenditure on sub-contracted land remediation (see CIRD60165),
• would not have been incurred had the land not been in a contaminated state (see CIRD60150),
• is not subsidised (see CIRD60170).

(FA01/SCH22/PARA2).