PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 3RELIEF FROM TAX
I133Power 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.