Part 13: General Schedule 12: Infrastructure Levy Part 10A, Section 204R: Collection Background
This new section deals with the collection of IL. It replicates provision in section 217 of the Planning Act 2008, with the following amendments: subsection (4) sets out a wider range of examples of how the power to make provision about payment in kind may be used; subsections (5) and (6) require that IL regulations must permit payment of IL through the provision of on-site affordable housing; subsection (7), which enables IL regulations to make provision that corresponds to what is made in tax regulations (with or without modifications), has minor changes in wording to clarify how the power can be used.