Artificially inflated claims for relief or tax credit

Claims to be made in tax returns

Amendment or withdrawal of claim

Content of returns

Generally

Time-limit for claims

Corporation tax overview

Deduction for capital expenditure

Additional deduction

Company responsible for contamination/dereliction, disentitlement to relief

Election

Generally

Polluter having an interest, disentitlement to relief

Definitions

Derelict state, definition

Expenditure incurred because of contamination

In a contaminated state, definition

In a derelict state, definition

Insurance companies

Company responsible for contamination

I minus E basis

Qualifying expenditure

Tax credits, entitlement and payment

Interest on overpaid tax

Land in a contaminated state, meaning

Land in a derelict state, meaning

Landfill tax

Major interest in land

Materials, expenditure on

Nuclear sites, exclusion

Pre-11 May 2001 expenditure

Qualifying land remediation expenditure, meaning

Relevant connection to a company

Relevant contaminated land remediation

Relevant derelict land remediation

Staffing costs

Sub-contracted land remediation, qualifying expenditure

Subsidised expenditure

Tax credits

Amount of

Capital gains tax, excluded expenditure

Entitlement and payment

Payment of

Qualifying land remediation loss, meaning

Restriction on losses carried forward

Unrelieved loss, amount of