Paragraph 2
(1)
The incentives shall be of such description as may be provided for in the regulations.
(2)
They may, in particular, take the form of—
(a)
discounts;
(b)
the allowing of additional time to comply with any obligations under tax legislation (including obligations relating to the payment of tax or other amounts); or
(c)
the facility to deliver information or make payments at more convenient intervals.