This section applies to expenditure incurred on or after 1 April 2009

CTA09/S1145 (2)(b)

Land Remediation Relief is intended to assist in bringing back into productive use land that has been blighted by contamination from previous industrial activity.

The requirement is that the contamination is present as a result of industrial activity.

‘Industrial activity’ includes, but is not limited to, any activity within the UK standard industrial classification code (SIC) 92 categories C, D, E & F. These are:

Mining and quarrying – including extraction of fuels, minerals and oils; or

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