42.—(1) Liability to CIL does not arise in respect of a chargeable development if, on completion of that development, the gross internal area of new build on the relevant land will be less than 100 square metres.
(2) But paragraph (1) does not apply where the chargeable development will comprise one or more dwellings.
(3) In paragraph (1) “new build” means that part of the chargeable development which will comprise new buildings and enlargements to existing buildings.