85Exemptions, waivers, and refunds

1. Regulations made under section 86 may provide for exemptions from, or waivers or refunds of, any fee or charge prescribed by regulations made under this Act, in whole or in part, in any class of case.

2. Regulations made under section 86 may authorise the Commissioner, as the Commissioner thinks fit in the circumstances specified in those regulations, to exempt, waive, or refund the whole or any part of a fee or charge prescribed by the regulations.

3. If regulations authorise the Commissioner to exempt, waive, or refund the whole or any part of a fee or charge,—

4. the instrument granting an exemption, waiver, or refund is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements), unless it applies only to 1 or more named persons; and
5. the regulations must contain a statement to that effect.