Overview of the Act Maximum penalties Section 58:  Lapsing of power to provide for levy
277.Section 58 of the Act provides that the power to make regulations to establish an infrastructure levy ceases to be exercisable if no regulations have been made within 7 years after the Bill for the Act received Royal Assent (that is, by 25 July 2026) – this is known as a “sunset clause”. If that happens, the Scottish Ministers may repeal Part 5 of the Act and schedule 1 by regulations.