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Lord McIntosh of Haringey: Tax relief for expenditure incurred on the remediation of contaminated land is available nationwide. The legislation in the Finance Act 2001 contains a number of tests to ensure that relief is properly targeted and, provided that these tests are satisfied, relief will be available irrespective of where the site is situated.
Lord McIntosh of Haringey: The qualifying areas for the purposes of the relief from stamp duty in disadvantaged areas in the UK were identified solely by reference to each county's most recent national index of deprivation. Each county compiled its index on the basis of similar criteria such as income, employment, housing, health and child poverty. Using those criteria, both urban and rural areas appear in the list of the most deprived areas.
Lord McIntosh of Haringey: The Government set out the new public service agreement targets in 2002 Spending Review: Public Service Agreements 20032006 (Cm 5571). These targets will be reviewed as part of the next spending review.
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