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10. In regulation 88 (surcharges and interest: general)—
(a)in paragraph (2) omit the words “A surcharge or ”; and
(b)after paragraph (2) insert—
“(3) A surcharge paid to a collecting authority under this Chapter must be treated—
(a)for the purposes of regulations 59A (payment of CIL to local councils) and 59E (use of CIL in an area to which regulation 59A does not apply), as if it were not CIL; and
(b)for all other purposes of Part 7 as if it were CIL.”
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