CIRD60001 - Remediation of contaminated land: introduction

This guidance on FA01/S70, FA01/SCH22 and FA01/SCH23, covers the following:

• Background to the legislation (see CIRD60005).
• Outline of the legislation (see CIRD60010).
• Entitlement to land remediation relief (see CIRD60015).
• Deduction for capital expenditure (see CIRD60035).
• Land remediation tax credit (see CIRD60070).
• Artificial arrangements (see CIRD60120).
• Definitions (see CIRD60125).