Prospective
(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.
Commencement Information
I1S. 182 not in force at Royal Assent, see s. 409(2)