Chapter CIRD60115
| Published date | 11 March 2016 |
| Record Number | CIRD60115 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Expenditure on clearing up a nuclear site does not qualify for Land Remediation Relief. This exclusion applies equally to:
- Land remediation relief before 1 April 2009,
- Land remediation relief for contaminated sites from 1 April 2009, and
- Land remediation relief for derelict sites from 1 April 2009.
For the purposes of the relief, a nuclear site is defined as any site that:
- has a nuclear site licence under the Nuclear Installations Act 1965, or
- had a...
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