# The Community Infrastructure Levy Regulations 2010, Paragraph 2


For the purposes of paragraph 1—
(a) CIL collected by an authority includes land payments made in respect of CIL charged by that authority;
(b) CIL collected by way of a land payment has not been spent if at the end of the reported year—
(i) development (within the meaning in TCPA 1990) consistent with a relevant purpose has not commenced on the acquired land; or
(ii) the acquired land (in whole or in part) has been used or disposed of for a purpose other than a relevant purpose; and the amount deemed to be CIL by virtue of regulation 73(9) has not been spent;
(c) CIL collected by an authority includes infrastructure payments made in respect of CIL charged by that authority;
(d) CIL collected by way of an infrastructure payment has not been spent if at the end of the reported year the infrastructure to be provided has not been provided;
(e) the value of acquired land is the value stated in the agreement made with the charging authority in respect of that land in accordance with regulation 73(6)(d);
(f) the value of a part of acquired land must be determined by applying the formula in regulation 73(10) as if references to N in that provision were references to the area of the part of the acquired land whose value is being determined;
(g) the value of an infrastructure payment is the CIL cash amount stated in the agreement made with the charging authority in respect of the infrastructure in accordance with regulation 73A(7)(e).

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Source: https://www.legislation.gov.uk/uksi/2010/948/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/community-infrastructure-levy-regulations-2010/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.