SCHEDULE 1Infrastructure-levy regulations

Who is liable for what

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.