Land remediation relief allows a company to claim relief for qualifying expenditure incurred on remedying contaminated land, and to claim an enhanced deduction for that expenditure. The land must have been acquired by the company for the purposes of a trade or UK property or business carried on by it.
Land is in a contaminated state if it is in such a condition because of the substances in, on or under the land that harm is being caused or there is the possibility of harm being caused or pollution of controlled waters is being or is likely to be caused. Though for this purpose, a nuclear site is not land in a contaminated state.
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