67.—(1) Where planning permission is granted for a chargeable development, a commencement notice must be submitted to the collecting authority no later than the day before the day on which the chargeable development is to be commenced.
(2) A commencement notice must—
(a)be submitted in writing on a form published by the Secretary of State (or a form to substantially the same effect);
(b)identify the liability notice issued in respect of the chargeable development;
(c)state the intended commencement date of the chargeable development; and
(d)include the other particulars specified or referred to in the form.
(3) A person submitting a commencement notice must serve a copy of it on each person known to that person as an owner of the relevant land.
(4) On receiving a valid commencement notice the collecting authority must send an acknowledgment of its receipt to the person who submitted it.
(5) Where charitable or social housing relief has been granted in respect of the chargeable development, the acknowledgement must state the date on which the clawback period ends (on the assumption that the chargeable development is commenced on the intended commencement date).
(6) Where a collecting authority receives a valid commencement notice any earlier commencement notice received by it in respect of the same chargeable development ceases to have effect.
(7) A person who has submitted a commencement notice may withdraw it at any time before the commencement of the chargeable development to which it relates by giving notice in writing to the collecting authority.
(8) A commencement notice is valid if it complies with the requirements of paragraph (2).