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;