CIRD60150 - Remediation of contaminated land: definition: expenditure incurred because of contamination

The condition that expenditure would not have been incurred had the land not been in a contaminated state is considered to be satisfied:

• to the extent that expenditure on the land is increased and the only reason for that increase is because the land is in a contaminated state, or
• if the main reason that any works are done, operations are carried out or steps are taken is for the purpose of relevant land remediation (see CIRD60155).

(FA01/SCH22/PARA7).