PART 6OBLIGATIONS RELATING TO DEVELOPMENT AND USE OF LAND
CHAPTER 2COMMUNITY INFRASTRUCTURE LEVY
Exemptions and reductions
182Exemptions and reductions: procedure
(1)
CIL regulations may make provision about the procedure to be followed in connection with an exemption from liability for CIL or a reduction in liability for CIL.
(2)
In particular, the regulations may include provision—
(a)
about the procedure for determining whether any conditions for exemptions or reductions are met;
(b)
requiring notification of exemptions and reductions to persons specified in the regulations;
(c)
requiring the keeping of records of exemptions and reductions.