Overview of the Act Schedule 1:  Infrastructure-levy regulations
259.Schedule 1 of the Act makes more detailed provision about what may be included in regulations on the infrastructure levy made under section 54.
260.Paragraph 2 notes that the schedule (apart from specified exceptions) does not limit what may be included in regulations made under section 54, although it makes specific provision to allow various matters to be covered. The specified exceptions are paragraph 15(2), which sets limits on when the Scottish Ministers may restrict powers relating to planning or development, and paragraph 16, which relates to maximum penalties on the creation of an offence. Paragraphs 3 and 4 state that the regulations may include incidental, supplementary, consequential, transitional, transitory or saving provisions, and may modify other legislation.