Part 13: General Schedule 12: Infrastructure Levy Part 10A, Section 204S: Enforcement Effect
This section provides that IL regulations must include provisions on the enforcement of IL. In general, enforcement will only become necessary where there has been one or more failures to comply with IL processes.
	Regulations must make provision about the consequences of failing to assume liability, late payment and failure to pay (subsection (2)). Regulations may also make provision about the consequences of other breaches in connection with IL (subsection (3)).
	The types of provision which can be made through regulations on enforcement are set out in subsections (4) – (8). These include:
provision for the payment of interest; the imposition of a penalty or surcharge; the suspension or cancellation of a decision relating to planning permission, conferring a power of entry onto land; creating a criminal offence and conferring jurisdiction on a court to grant injunctive or other relief to enforce the provision of the regulations (subsection (4)).
provision for how actual or potential liability for IL should be registered and how the potential liable party is notified, whether or not in the context of late payment or failure to pay (subsection (5)).
prohibiting or restricting the use or occupation of all or part of a site pending payment of IL (subsection (6)).
registration of IL liability as a local land charge or in a statutory register (such as the register of planning applications which is maintained by local planning authorities under article 40 of the Town and Country Planning (Development Management Procedure) Order 2015). In addition, local land charges may be a device for charging liability to land and for ensuring that successive owners are liable for that charge.
providing for IL to be enforced similarly to the enforcement of any tax.
	Subsection (9) allows IL regulations to require that any interest, penalty or surcharge payable on application, collection and enforcement are to be treated as if they were IL (and so, for example, subject to the same rules about spending).
	The maximum surcharge or penalty is limited by subsection (10), but subsection (11) allows for more than one surcharge or penalty to be applied.
	A power is provided to make regulations creating criminal offences (subsection (4)(f)). However, subsection (13) provides for limits on the exercise of these powers. These relate to the maximum sentence that may be imposed in respect of any criminal offence.
Example (1): Defining enforcement surcharges, penalties and procedures
The CIL enforcement provisions in Part 9 of the 2010 CIL regulations enable local planning authorities to apply surcharges and penalties where the process of CIL is not followed, to serve notices to prevent the progress of development if CIL is not paid, and to recover CIL in the case of a non-payment. Examples include collecting surcharges where no party assumes liability before a development is commenced, where the notices are not served within the correct timeframe, late payments are made, or information notices are not complied with.
This section allows IL regulations to set out similar provisions for IL.