Prospective

PART 6 E+W OBLIGATIONS RELATING TO DEVELOPMENT AND USE OF LAND

CHAPTER 2 E+W COMMUNITY INFRASTRUCTURE LEVY

Enforcement of CIL E+W

189 Interest and penalties E+W

(1) Provision about enforcement in CIL regulations may include provision for—

(a) the payment of interest, and

(b) the imposition of a penalty or surcharge.

(2) The regulations may provide that any interest, penalty or surcharge is to be treated for the purposes of sections 173 and 186 to 201 as if it were CIL.

(3) The regulations must ensure that no penalty or surcharge in respect of an amount of CIL exceeds the higher of—

(a) 30% of that amount, and

(b) £20,000.

(4) But the regulations may provide for more than one penalty or surcharge to be imposed in relation to a charge for CIL.

Commencement Information

I1 S. 189 not in force at Royal Assent, see s. 409(2)