SCHEDULE 1Infrastructure-levy regulations

Collection and enforcement

8

Infrastructure-levy regulations may—

a

make provision about the collection of—

i

payable amounts, and

ii

penalties imposed by virtue of paragraph 9,

b

enable local authorities to confer—

i

powers of entry (except in relation to a dwelling-house) for the purpose of investigating liability for infrastructure levy, and

ii

powers to seize things found in the course of investigating liability for infrastructure levy,

c

make it an offence to evade, or reduce liability to pay, infrastructure levy (or attempt to do so) by—

i

withholding information,

ii

providing information that is false or misleading,

iii

otherwise obstructing the investigation of someone's infrastructure-levy liability, or

iv

causing another person to do any of those things.