20F. The Minister may make regulations for any matter that is necessary, required or permitted to be prescribed to give effect to this Division, and the regulations may make different provisions for —(a)
different persons or business facilities;
(b)
different classes of persons or business facilities;
(c)
different emissions years (including with respect to the same taxable facility); or
(d)
different circumstances.[Act 37 of 2022 wef 01/01/2024]
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