The Community Infrastructure Levy Regulations 2010

Payments to charging authorities E+W

76.—(1) This regulation applies where a collecting authority collects CIL on behalf of a charging authority.

[F1 (2) The collecting authority must pay to a charging authority an amount (X) equal to the payments it receives (Y) in respect of CIL charged by that charging authority less—

(a) that part of Y which (in accordance with regulation 61(4)) the collecting authority applies to administrative expenses incurred by it in connection with collecting Y; and

(b) any overpayment (including interest) which the collecting authority has repaid under regulation 75.]

(3) Subject to paragraph (4), X must be paid to the charging authority by the collecting authority by the end of the financial quarter in which Y is received.

(4) Where the collecting authority first collects CIL on behalf of the charging authority, X must be paid to the charging authority by the end of the first full financial quarter following the day on which the collecting authority first receives a payment of CIL charged by that charging authority.

(5) In this regulation “financial quarter” means a period of three months ending with the last day of March, June, September or December.

Textual Amendments

F1 Reg. 76(2) substituted (29.11.2012) by The Community Infrastructure Levy (Amendment) Regulations 2012 (S.I. 2012/2975), regs. 1, 8(5)

Commencement Information

I1 Reg. 76 in force at 6.4.2010, see reg. 1