Where the enforcement of §
30-40 would entail practical difficulty or unnecessary hardship, or where the circumstances of the case do not require the building or structure to be related to a street, the Board of Adjustment may, upon application or appeal, vary the application of §
30-40 and direct the issuance of a permit subject to conditions that will provide adequate access for fire-fighting equipment, ambulances and other emergency vehicles necessary for the protection of health and safety, and that will protect any future street layout shown on the Official Map or on a general circulation plan element of the Master Plan.