187Enforcement: general(1)

CIL regulations must include provision about enforcement of CIL.

(2)

Provision about enforcement in CIL regulations may include provision—

(a)

corresponding to or applying (with or without modifications) any enactment relating to the enforcement of local taxes to fund the expenditure of local authorities in Wales (for example, council tax and non-domestic rates);

(b)

requiring the provision of information;

(c)

for enforcement of amounts owed (whether by action on a debt, by taking control of goods or in any other way);

(d)

conferring jurisdiction on a court to grant injunctive or other relief to enforce a provision of the regulations;

(e)

for enforcement in the case of death or insolvency of a person who is liable for CIL.