(1) In this section -
"approved scheme" means a scheme undertaken by a local authority with the approval of the Minister for the Environment and Local Government which has as its object or among its objects the treatment of trade effluents;
"local authority" means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014);
"trade effluents" means liquid or other matter discharged into public sewers from premises occupied for the purposes of a trade.
(2) Where a person, for the purposes of a trade carried on or to be carried on by the person, contributes a capital sum to capital expenditure incurred by a local authority on or after 15 February 2001 on the provision of an asset to be used for the purposes of -
(a) an approved scheme, in so far as the scheme relates to the treatment of trade effluents, or
(b) the supply of water under an agreement in writing between the person and the local authority.
then, such allowances, if
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