Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter CIRD61250

Document Cited in Related
Vincent
Published date11 March 2016
Record NumberCIRD61250
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
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
  • Manufacturing - including fuel processing and production, manufacture of chemicals and man-made fibres, the metal goods, engineering and vehicles industries and other manufacturing industries; or
  • Supply of electricity, gas and water - the production and distribution of electricity, gas and water; or
  • Construction industry.

The requirement that contamination is from industrial activity does not mean that the site must have been in use in an activity within these categories. Contamination may be present as a result of the use of the products of an industrial activity even where the land has been used for other purposes.

For example, asbestos is present in a building, as a result of industrial activity (the construction industry) even where the building is used as a shop or office.

Example:

A Ltd acquires, from an unconnected third party, offices which contain...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT