CIRD60000 - Remediation of contaminated land: contents
| CIRD60001 | Introduction |
| CIRD60005 | Background to the legislation |
| CIRD60010 | Outline |
| CIRD60015 | Entitlement: summary |
| CIRD60020 | Entitlement: relevant conditions |
| CIRD60025 | Entitlement: exceptions |
| CIRD60030 | Entitlement: claims |
| CIRD60035 | Deduction for capital expenditure: summary |
| CIRD60040 | Deduction for capital expenditure: relevant conditions |
| CIRD60045 | Deduction for capital expenditure: when incurred |
| CIRD60050 | Deduction for capital expenditure: pre-commencement expenditure |
| CIRD60055 | Deduction for capital expenditure: exceptions |
| CIRD60060 | Deduction for capital expenditure: elections |
| CIRD60065 | Deduction for capital expenditure: CGT |
| CIRD60070 | Tax credit: summary of guidance |
| CIRD60075 | Tax credit: entitlement |
| CIRD60080 | Tax credit: qualifying land remediation loss |
| CIRD60085 | Tax credit: qualifying land remediation loss: restriction of losses carried forward |
| CIRD60090 | Tax credit: amount |
| CIRD60095 | Tax credit: claims |
| CIRD60100 | Tax credit: payment and set off |
| CIRD60105 | Tax credit: definitions |
| CIRD60110 | Tax credit: recovery of tax credit |
| CIRD60115 | Tax credit: CGT |
| CIRD60120 | Artificial arrangements |
| CIRD60125 | Definition: summary of guidance |
| CIRD60130 | Definition: land in the UK |
| CIRD60135 | Definition: land in a contaminated state |
| CIRD60140 | Definition: nuclear sites |
| CIRD60145 | Definition: qualifying land remediation expenditure |
| CIRD60150 | Definition: expenditure incurred because of contamination |
| CIRD60155 | Definition: relevant land remediation |
| CIRD60160 | Definition: employee costs and materials |
| CIRD60165 | Definition: qualifying expenditure on sub-contracted land remediation |
| CIRD60170 | Definition: subsidised expenditure |
| CIRD60175 | Definition: person with a relevant connection to a company |
