53 Bodies concerned with the environment
Finance Act 1996 (1996 c 8) | Legislation

53  Bodies concerned with the environment

(1)     Regulations may be made under section 51 above with a view to securing that a person is entitled to credit if—

(a)     he pays a sum to a body whose objects are or include the protection of the environment, and

(b)     such other conditions as may be prescribed are fulfilled.

(2)     The regulations may in particular prescribe conditions—

(a)     requiring bodies to which sums are paid (environmental bodies) to be approved by another body (the regulatory body);

(b)     requiring the regulatory body to be approved by

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