Part 13: General Schedule 12: Infrastructure Levy Part 10A, Section 204E: Liability: interpretation of key terms Background
New section 204E provides definitions and interpretations for key terms used in new section 204D. It replicates provisions in section 209 of the Planning Act 2008, with the following amendment: the definition of development is expanded to more explicitly include material changes of use to an existing building, or part of a building, in order to ensure that IL can be charged on permitted development.