# Landfill Disposals Tax (Wales) Act 2017, Section 33: Power 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.

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/33 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.