PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 3RELIEF FROM TAX
33Power to modify reliefs
(1)
Regulations may—
(a)
create an additional relief from tax,
(b)
modify an existing relief, or
(c)
remove a relief.
(2)
The regulations may provide for a relief to apply subject to conditions (for example, a condition requiring WRA to be notified before a taxable disposal is made).
(3)
The regulations may amend any enactment relating to the tax.