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    <description>The Scheme defines core terms for participation in the Site Restoration Fund Scheme, treating account as a deposit account maintained under the Scheme, deposit office as the designated branch where accounts are held, and depositor as the eligible assessee making deposits. It aligns previous year with the taxation statute and defines financial year as the year ending 31st March, while other terms follow meanings in the parties&#039; agreement and references to forms mean the Scheme appendices.</description>
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      <description>The Scheme defines core terms for participation in the Site Restoration Fund Scheme, treating account as a deposit account maintained under the Scheme, deposit office as the designated branch where accounts are held, and depositor as the eligible assessee making deposits. It aligns previous year with the taxation statute and defines financial year as the year ending 31st March, while other terms follow meanings in the parties&#039; agreement and references to forms mean the Scheme appendices.</description>
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