PART 4LIABILITY
Assumption of liabilityI131
1
A person who wishes to assume liability to pay CIL in respect of a chargeable development must submit an assumption of liability notice to the collecting authority.
2
An assumption of liability notice must—
a
be submitted in writing on a form published by the Secretary of State (or a form to substantially the same effect); and
b
include the particulars specified or referred to in the form.
3
A person who assumes liability in accordance with this regulation is liable on commencement of the chargeable development to pay an amount of CIL equal to the chargeable amount less the amount of any relief granted in respect of the chargeable development.
4
A person is deemed to have assumed liability on the day on which the collecting authority receives a valid assumption of liability notice.
5
On receiving a valid assumption of liability notice the collecting authority must send an acknowledgement of its receipt to the person who assumed liability.
6
A person may withdraw an assumption of liability at any time before commencement of the chargeable development by giving notice of the withdrawal in writing to the collecting authority.
7
Other than by way of a transfer of assumed liability, a person may not assume liability to pay CIL in respect of a chargeable development after that development has been commenced.
8
An assumption of liability notice is valid if it complies with the requirements of paragraph (2).