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"soil conservation work"

means any work which is constructed on land for—

(a) the prevention of erosion or the conservation of land which is subject to erosion;
(b) the conservation or improvement of the vegetation or the surface of the soil;
(c) the drainage of superfluous surface or subterranean water;
(d) the conservation or reclamation of any water source; or
(e) the prevention of the silting of dams and the pollution of water,

but not a work which is constructed on land in the course of prospecting or mining activities;