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Change 1
As published
74 Liability to pay the levy
(1) Nature restoration levy regulations may make provision about liability to pay the nature restoration levy in relation to a development, including—
(a) who is liable to pay the levy, and
(b) when liability to pay arises.
(2) The regulations may in particular include provision about the assumption of liability to pay the levy, such as—
(a) how and when a person may assume liability;
(b) withdrawal of assumption of liability;
(c) cancellation of assumption of liability by Natural England.
(3) The regulations may also include provision—
(a) imposing liability to pay the nature restoration levy in relation to a development—
(i) where no person has assumed liability,
(ii) where an assumption of liability has been withdrawn or cancelled, or
(iii) in other specified circumstances (such as the insolvency or withdrawal of a person who has assumed liability);
(b) about joint, several and partial liability and the liability of partnerships;
(c) about the apportionment of liability, which may—
(i) include provision for referral to a specified person or body for determination, and
(ii) include provision for appeals;
(d) about the transfer of liability.
(4) The regulations may also make provision for Natural England to be permitted, or required, to rescind its acceptance of a request by a developer to pay the levy (see section 72(1)) in circumstances specified in the regulations, such that the developer ceases to be committed to pay the nature restoration levy.
Your change, as a redline
74 Liability to pay the levy
(1) Nature restoration levy regulations may make provision about liability to pay the nature restoration levy in relation to a development, including—
(a) who is liable to pay the levy, and
(b) when liability to pay arises.
(2) The regulations may in particular include provision about the assumption of liability to pay the levy, such as—
(a) how and when a person may assume liability;
(b) withdrawal of assumption of liability;
(c) cancellation of assumption of liability by Natural England.
(3) The regulations may also include provision—
(a) imposing liability to pay the nature restoration levy in relation to a development—
(i) where no person has assumed liability,
(ii) where an assumption of liability has been withdrawn or cancelled, or
(iii) in other specified circumstances (such as the insolvency or withdrawal of a person who has assumed liability);
(b) about joint, several and partial liability and the liability of partnerships;
(c) about the apportionment of liability, which may—
(i) include provision for referral to a specified person or body for determination, and
(ii) include provision for appeals;
(d) about the transfer of liability.
(4) The regulations may also make provision for Natural England to be permitted, or required, to rescind its acceptance of a request by a developer to pay the levy (see section 72(1)) in circumstances specified in the regulations, such that the developer ceases to be committed to pay the nature restoration levy.
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