PART 5Infrastructure levy
54Power to provide for levy
1
The Scottish Ministers may by regulations establish, and make provision about, an infrastructure levy.
2
An infrastructure levy (within the meaning of this Act) is a levy—
a
payable to a local authority,
b
in respect of development wholly or partly within the authority's area,
c
the income from which is to be used by local authorities to fund, or contribute towards funding, infrastructure projects.
3
Schedule 1 elaborates on the regulation-making power conferred by this section.