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Planning (Scotland) Act 2019
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5Infrastructure-levy regulations may set out—
(a)the kinds of development in respect of which infrastructure levy is payable,
(b)who is liable to pay infrastructure levy in respect of a development,
(c)when liability to pay infrastructure levy in respect of a development arises, and
(d)the amount to be paid by way of infrastructure levy in respect of a development (“the payable amount”) either by—
(i)stating the amount, or
(ii)setting out how it is to be calculated.
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