Part 11Community Infrastructure Levy
217Collection
1
CIL regulations must include provision about the collection of CIL.
2
The regulations may make provision for payment—
a
on account;
b
by instalments.
3
The regulations may make provision about repayment (with or without interest) in cases of overpayment.
4
The regulations may make provision about payment in forms other than money (such as making land available, carrying out works or providing services).
5
The regulations may permit or require a charging authority or other public authority to collect CIL charged by another authority; and section 216(7)(a) and (c) apply to a collecting authority in respect of collection as to a charging authority.
6
Regulations under this section may replicate or apply (with or without modifications) any enactment relating to the collection of a tax.
7
Regulations under this section may make provision about the source of payments in respect of Crown interests.