25.—(1) The Finance Act 1996(1) is amended (in relation to England and Wales) as follows.
(2) For section 43A(4)(h), (j) and (k) substitute—
“(h)an enforcement notice served under regulation 36 of the Environmental Permitting (England and Wales) Regulations 2007;
(j)a suspension notice served under regulation 37 of those Regulations; or
(k)an order under regulation 44 of those Regulations.”.
1996, c. 8. Section 43A was inserted by S.I. 1996/1529 and amended by S.I. 2000/1973 and 2005/3226.