Prospective
(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.