CIRD60020 - Remediation of contaminated land: entitlement: relevant conditions

The relevant conditions are that:

• land in the UK (see CIRD60130) is, or was, acquired by the company for the purposes of its trade or Schedule A business, and
• at the time the company acquired the land all, or part, of the land was in a contaminated state (see CIRD60135), and
• the company incurs qualifying land remediation expenditure (see CIRD60145 for definition) in respect of the land.

(FA01/SCH22/PARA12 (1)).