(1)Regulations may prescribe—
(a)categories of holders of relevant late night authorisations in relation to whom, if a licensing authority so decides, the requirement to pay the late night levy is not to apply (“permitted exemption categories”);
(b)categories of holders of relevant late night authorisations in relation to whom, if a licensing authority so decides, a reduced amount of the levy is to apply (“permitted reduction categories”).
(2)References in subsection (1) to a decision of a licensing authority are to a decision by the authority under section 132(1)(b)(ii) or (iii) or 133(1)(c) that the category in question is to apply in its area.
(3)Without prejudice to section 136(3), categories of holders may be prescribed for this purpose by reference, in particular, to—
(a)participation in arrangements of particular descriptions;
(b)particular descriptions of premises in respect of which authorisations are held.
(4)Regulations under subsection (1) which prescribe permitted reduction categories must also prescribe, in relation to each such category—
(a)what the reduced amount of the levy is, or
(b)the manner in which the reduced amount of the levy is to be calculated,
and must provide for the reduced amount of the late night levy, or the manner in which it is to be calculated, to be the same for all holders of relevant late night authorisations in that category for a levy year.