Planning and Compensation Act 1991

83 Consequential amendment of section 91A of Income and Corporation Taxes Act 1988

In section 91A of the [1988 c. 1.] Income and Corporation Taxes Act 1988 (waste disposal: restoration payments)—

(a) in subsection (4)(b) for “any term of a relevant agreement” there is substituted “any relevant obligation”; and

(b) for subsection (7) there is substituted—

“(7) For the purposes of this section a relevant obligation is—

(a) an obligation arising under an agreement made under—

(i) section 106 of the [1990 c. 8.] Town and Country Planning Act 1990, as originally enacted;

(ii) section 50 of the [1972 c. 52.] Town and Country Planning (Scotland) Act 1972;

(b) a planning obligation entered into under section 106 of the Act of 1990, as substituted by section 12 of the [1991 c. 34.] Planning and Compensation Act 1991, or under section 299A of the Act of 1990;

(c) an obligation arising under or under an agreement made under any provision—

(i) corresponding to section 106 of the [1990 c. 8.] Town and Country Planning Act 1990, as originally enacted or as substituted by the Act of 1991 or to section 299A of the Act of 1990; and

(ii) for the time being in force in Northern Ireland.”