(1) Non-transferable abatement certificates may be created in relation to large user abatement activities.
(2) An accredited abatement certificate provider in relation to a large user abatement activity may create a non-transferable abatement certificate in relation to that activity in accordance with the Act.
Note A reference to an Act includes a reference to the statutory instruments made or in force under the Act, including any regulation (see Legislation Act, s 104).