{
  "url": "https://openlegislation.uk/community-infrastructure-levy-regulations-2010/regulation-88",
  "json_url": "https://openlegislation.uk/community-infrastructure-levy-regulations-2010/regulation-88.json",
  "legislation": "uksi/2010/948",
  "legislation_title": "The Community Infrastructure Levy Regulations 2010",
  "legislation_url": "https://openlegislation.uk/community-infrastructure-levy-regulations-2010",
  "path": "regulation/88",
  "kind": "regulation",
  "number": "88",
  "heading": "Surcharges and interest: general",
  "text": "(1) ... Interest payable by a person under this Chapter must be collected by treating it as if it were part of the CIL that person is liable to pay.\n(2) A surcharge or interest paid to a collecting authority under this Chapter must be treated for the purposes of Part 7 as if it were CIL.\n(3) A surcharge paid to a collecting authority under this Chapter must be treated—\n(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\n(b) for all other purposes of Part 7 as if it were CIL.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 88(2) omitted (25.4.2013) by virtue of The Community Infrastructure Levy (Amendment) Regulations 2013 (S.I. 2013/982), regs. 1, 10(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 88(3) inserted (25.4.2013) by The Community Infrastructure Levy (Amendment) Regulations 2013 (S.I. 2013/982), regs. 1, 10(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 88 in force at 6.4.2010, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/948/regulation/88",
    "retrieved_at": "2026-10-29T02:46:01.489995+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}