CIRD69010 - Land Remediation Relief: Definitions: Land in the UK
FA01/SCH22/PARA31
This guidance is for expenditure incurred on or before 31 March 2009.
바카라 사이트śLand in the UK바카라 사이트ť means any estate, interest or rights in or over land that is situated in Great Britain and Northern Ireland.
An enforceable option to purchase land, and an enforceable agreement or contract for a lease, falls within this definition.
Under the Interpretation Act 1978, 바카라 사이트śland바카라 사이트ť includes the buildings on the land.