Remediation of contaminated or derelict land
Arsenic
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
Contaminated state
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
Japanese knotweed
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
Radon
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
