CIRD60125 - Remediation of contaminated land: definition: summary of guidance

The following guidance on the definition of specific terms covers the following:

• Land in the UK (see CIRD60130).
• Land in a contaminated state (see CIRD60135).
• Nuclear sites (see CIRD60140).
• Qualifying land remediation expenditure (see CIRD60145).
• Expenditure incurred because of contamination (see CIRD60150).
• Relevant land remediation (see CIRD60155).
• Employee costs and materials (see CIRD60160).
• Qualifying expenditure on sub-contracted land remediation (see CIRD60165).
• Subsidised expenditure (see CIRD60170).
• Person with a relevant connection to a company (see CIRD60175).