Amendments to the Landfill Tax Regulations 1996
4. In regulation 30(1) (interpretation and general provisions)—
(a) in the definition of “income”, after “interest” insert “, other than interest arising from the investment of an investment contribution”; and
(b) after the definition of “income”, insert—

““investment contribution” means a payment made to an approved body subject to a condition that it may only be invested for the purposes of generating interest;”.