When the Planning Board makes written findings of fact that, due to special circumstances of a particular property, the provision of certain required improvements is not required to provide for the public health, safety or welfare or is inappropriate because of inadequate or lacking connecting facilities adjacent to or in proximity of the proposed development, the Planning Board may waive the requirement for such improvements, subject to appropriate conditions, provided that:
A. The waivers do not have the effect of nullifying the intent and purpose of the Comprehensive Plan, this chapter, or these regulations; and
B. The performance standards of this chapter have been or will be met by the proposed development.