Restoring the environment.
Restoring the environment.
(1) Payments shall be considered to be made primarily for the purpose of restoring the environment if they are intended to finance actions, measures, or practices undertaken to reestablish, return, or enhance the quantity or quality of the natural external or extrinsic conditions directly or indirectly affecting people that existed before the man-caused or man-induced degradation.
(2) External or extrinsic conditions have the same meaning with respect to restoring the environment as they do for protecting the environment.