Land remediation relief
Capital allowances and land remediation relief, 1st edition, guidance note (GN 111/2013) published by the Royal Institution of Chartered Surveyors (RICS) July 2013 states: ‘Land remediation relief was introduced in 2001 as an urban regeneration measure. It is a UK corporation tax relief for expenditure incurred to clean up contaminated land and buildings. It is not a type of capital allowance but has a similar effect. The principal legislation is the Corporation Tax Act 2009 (CTA 2009).’
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