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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Waste disposal: definitions: relevant planning obligation

S168(6) Income Tax (Trading and Other Income) Act 2005, S145(6) Corporation Tax Act 2009

A relevant planning obligation is:

  • an obligation arising under an agreement made under S106 Town and Country Planning Act 1990 (TCPA 1990) or any corresponding provision in force in Northern Ireland; or
  • an obligation arising under an agreement made under S75 Town and Country Planning (Scotland) Act 1997; or
  • a planning obligation entered into under S106 TCPA 1990 (as substituted by S12 Planning and Compensation Act 1991) or any corresponding provision in force in Northern Ireland; or
  • a planning obligation entered into under S299A TCPA 1990 or any corresponding provision in force in Northern Ireland.