Part 13: General Schedule 12: Infrastructure Levy Part 10A, Section 204D: Liability Background
New section 204D makes provision about how liability to pay IL is incurred. New section 204E of the Planning Act 2008, mentioned below, is related insofar as it provides definitions and interpretations of key terms used in section 204D.
	The provisions in new section 204D replicate those that exist currently for CIL in section 208 of the Planning Act 2008, with the following minor changes: IL regulations may provide that by a specified deadline, liability must be assumed by an owner or developer of land or other specified person in circumstances where nobody else has assumed liability; a change is made to make clear that IL should be calculated by reference to the charging schedule in place at the point that development is first permitted; and also that IL regulations may make provision about exemptions from or reductions in liability.