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.