161.Section 88 provides that where:
a taxable disposal is made at an authorised landfill site,
there is a contract in place that provides for a payment to be made for that disposal, and
the tax chargeable on that disposal changes as a result of an enactment relating to LDT,
the payment under the contract for that disposal is to be adjusted to reflect the change in the tax chargeable on the disposal , unless the contract provides otherwise.