Land remediation relief
The scope of the Finance Act 2001 relief for land remediation has been examined in articles in Taxation in the 11 October 2001 and 21 February 2002 issues. These have highlighted the confusion over whether the relief is confined to capital expenditure. The following letter from the Revenue clarifies this point.
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
