Chapter CIRD61001

Published date11 March 2016
Record NumberCIRD61001
This guidance applies to expenditure incurred on or before 31 March 2009.

In this guidance, the term ‘land in a contaminated state’ should not be confused with the phrase ‘contaminated land’ as defined in the Environmental Protection Act, Part IIA.

Although both sets of legislation are seeking to address the legacy of former industrial activities, land that is contaminated for the purposes of Land Remediation Relief may not be contaminated land for the...

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