In section 91A of the Income and Corporation Taxes Act 1988 (waste disposal: restoration payments)—
in subsection (4)(b) for "any term of a relevant agreement" there is substituted ; and" any relevant obligation "
for subsection (7) there is substituted—7For the purposes of this section a relevant obligation is—aan obligation arising under an agreement made under—isection 106 of the Town and Country Planning Act 1990, as originally enacted;iisection 50 of the Town and Country Planning (Scotland) Act 1972;ba planning obligation entered into under section 106 of the Act of 1990, as substituted by section 12 of the Planning and Compensation Act 1991, or under section 299A of the Act of 1990;can obligation arising under or under an agreement made under any provision—icorresponding to section 106 of the Town and Country Planning Act 1990, as originally enacted or as substituted by the Act of 1991 or to section 299A of the Act of 1990; andiifor the time being in force in Northern Ireland.