2. In section 43A(4) of the Finance Act 1996 (contaminated land)(1)–
(a)omit the word “or” where it occurs after paragraph (j); and
(b)after paragraph (k), insert–
“; or
(l)a notice served under regulation 28(2) of the Water Environment (Controlled Activities) (Scotland) Regulations 2005.”.
Section 43A was inserted by S.I. 1996/1529 and amended by the Pollution Prevention and Control Act 1999 (c. 24), Schedule 3 which is not yet in force and S.S.I. 2000/323.