000			01131cab a2200181 4500
001			##L132754
008			060306n2006 000 0 eng u
035			_a(Sirsi) u132754
041	0		_aeng
100	1		_aOliver, Alun
245	0	0	_aWhat lies beneath
260			_c2006
490		0	_aTaxation _v156(4044) 9 February 2006, 476-478(3)
520			_aLand remediation tax relief is aimed at encouraging many house-builders to move into brownfield regeneration. It was introduced under the Finance Act 2001, s70 and came into effect from May 2001. Since then, approximately £42 million of tax relief has been granted to those claiming the relief, either through their deductions from corporate tax or as payable tax credits. The land remediation tax relief incorporates a wide range of activities. It covers the carrying out of operations in relation to land and any controlled waters that affect that land by preventing them from and the effects of harm or pollution. It also contributes to the restoration of land and water to their former state.
590			_aIKA140306
690			_aResidential property _96266
942			_n0
999			_c76605 _d76605