(1) Where the Minister for the Environment, Community and Local Government makes regulations under section 53 of the Air Pollution Act 1987 to provide for -
(a) the identification of biomass products supplied by a supplier,
(b) the marking to be applied to the packaging of biomass products for the purposes of such identification, and
(c) the records to be kept by suppliers relating to the biomass products received, produced, held, delivered and supplied by them,
then, subject to such conditions as the Commissioners may prescribe or otherwise impose, a partial relief from tax (referred to in this section as "the relief") shall be granted on any biomass product that is shown to the satisfaction of the Commissioners to have been first supplied by a supplier in accordance with the regulations.
(2) The relief on the supply of a quantity of biomass product shall be calculated as follows:
(a) 30 per cent of the tax chargeable where the biomass content of that product is less than 50 per cent;
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