Part 13: General Schedule 12: Infrastructure Levy Part 10A, Section 204E: Liability: interpretation of key terms Effect
Development that is liable to IL is defined in subsection (1) as "anything done by way of or for the purpose of the creation of a new building", "anything done to or in respect of an existing building", or "any change in use of an existing building or part of a building". Subsection (2) provides that IL regulations may refine this definition of development by excluding works or changes of use of a specified kind from it and providing for the creation of, or for anything done to or in respect of, a structure of a specified kind to fall within the definition.
	Subsection (3) stipulates that IL regulations must include provision for determining when a development is to be treated as having commenced. Subsection (4) states that regulations under subsection (3) may provide for a development to have commenced when a specified activity or event occurs which is not the development in subsection (1) but has a specified connection with the development in subsection (1). It is intended to allow for commencement of development to be defined by reference to other works, such as those authorised by a planning permission which also authorises the works for the IL-liable building.
	Subsections (5) and (6) respectively provide that IL regulations must define "planning permission" and determine when a planning permission is treated as first permitting development. For instance, the regulations may make provision about outline planning permission, or general consents such as permission under the Town and Country Planning (General Permitted Development) Order 2015.
	Subsection (7) defines "owner" as a person who owns an interest in the land and "developer" as a person who is wholly or partly responsible for carrying out a development. Subsection (8) provides that IL regulations may allow for a person to be treated or not to be treated as an "owner" or "developer".
Example (1): Defining development for the purposes of IL
Subsection (1)(c) clarifies that material changes of use can be subject to IL. Subsection (2)(a) allows regulations to define whether something is not to be considered as development for the purposes of IL. This could include specific types of development where it is intended to retain the system of s106 planning obligations to secure developer contributions in full, such as minerals and waste development.