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.
Overview of the Act Maximum penalties Section 58:  Lapsing of power to provide for levy