(1) No toll is payable in relation to the access to, or use of, a concession highway by any of the following:
(a) emergency vehicles within the meaning of the Motor Vehicle Act;
(b) prescribed persons or vehicles engaged in the provision of other emergency services;
(c) any other person, class of person, vehicle, or class of vehicle, to the extent that the regulations provide that person, vehicle or class with an exemption from paying the toll.
(2) In addition to subsection (1), no toll is payable by a person if
(a) the toll was attributed to the person by virtue of the detection of the person's toll device and, at the date and time for which the toll is being charged, the toll device issued to the person was not in or on a vehicle using the concession highway,
(b) the toll was attributed to the person by virtue of the reading of the person's number plate and, at the date and time for which the toll is being charged, the number plate issued to the person was not on a vehicle using the concession highway,
(c) the toll was attributed to the person by virtue of the detection of the person's toll device or the reading of the person's number plate and, at the date and time for which the toll is being charged, the person's toll device or number plate, as the case may be, or the vehicle in or on which it was located was stolen, or
(d) the toll was improperly charged within the meaning of the regulations.