CIRD61005 - Land Remediation Relief: what is "land in a contaminated state"? - land in a contaminated state
This guidance applies to expenditure incurred on or before 31 March 2009.
FA01/SCH22/PARA3
Land is in a contaminated state for the purposes of Land Remediation Relief, if, and only if, substances in, on or under the land are actually or potentially causing:
- harm, or
- the pollution of controlled waters.
Nuclear sites are specifically excluded from the definition of 바카라 사이트land in a contaminated state바카라 사이트 see CIRD60115.
Work carried out as a precaution, without evidence that a substance was present, does not qualify for relief.
바카라 사이트Substance바카라 사이트
FA01/SCH22/PARA31 (1)
A 바카라 사이트substance바카라 사이트 for the purposes of Land Remediation Relief is any natural or artificial substance, whether in solid or liquid form or in the form of a gas or vapour.
Until 24 November 2008 HMRC took the view that the term 바카라 사이트substance바카라 사이트 could not include a life-form. On 24 November 2008, however, HMRC published a change of view, accepting that a plant can be a substance for the purposes of Land Remediation Relief. A copy of the change of view statement issued on 24 November 2008 is at CIRD61020.
For periods before 1 April 2009, Land Remediation Relief did not distinguish between substances that were present as a result of industrial activities and those that were present as a result of naturally occurring processes.
바카라 사이트Harm바카라 사이트
FA01/SCH22/PARA31 (1)
For periods ending on or before 31 March 2009, 바카라 사이트Harm바카라 사이트 means:
- harm to the health of living organisms,
- interference with the ecological systems of which any living organisms form part,
- offence to the senses of human beings, or
- damage to property.
The likelihood of harm being caused will vary according to the land use.