SCHEDULE 1Infrastructure-levy regulations
5Who is liable for what
Infrastructure-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.